This tutorial explains how to use the Vonage C# Client Library to receive SMS messages on a Vonage phone number using the C# Client Library, continuing from the previous tutorial that showed how to send an SMS message. To complete this tutorial, a Vonage API account and a virtual phone number are required, along with ngrok to expose a local server's port over the internet for testing purposes. The tutorial guides through creating an action method in the `SMSController.cs` file to receive inbound SMS data using the `[FromUri]` attribute and printing the message details to the output window if the response values are not null. Finally, it shows how to set up a Vonage app, create a webhook, and link the virtual phone number to the app, allowing the ASP.NET web app to receive SMS messages sent to the Vonage phone number via an inbound webhook.