At its core: It’s what Microsoft made to compete with Java back in 2002.
It’s a development platform, with associated tooling, compilers and a runtime. It has a common standard-library independent of language used by the developer (which aids cross-language interop), but realistically speaking most people just use C#.
You can use it to create network services, console applications, web assembly programs or desktop GUI applications. It’s quite versatile.
And .NET 5 will seemingly be the first version to officially supersede the previously Windows-only “.Net Framework” with a modern, open-source, cross-platform version instead.
As a Linux desktop-user, I’m loving it.