The tutorial outlines how to set up a basic CRUD (Create, Read, Update, Delete) application using Cloud Firestore with the Node.js SDK, emphasizing the database's capabilities in handling intricate database management tasks for internal apps. It begins by guiding users through the installation and initialization of the Node.js client library and the setting up of a service account for database interaction. The tutorial then delves into CRUD operations, using a fictitious online retailer's user data to demonstrate creating documents with the set() method, reading data with get(), updating data using set() with merge and the update() method, and deleting documents or fields with the delete() method. Additionally, it touches on structuring data in Firestore, handling real-time updates with onSnapshot(), and the nuances of managing subcollections when deleting documents. The guide concludes by highlighting Retool's capabilities for building internal tools and CRUD apps efficiently, presenting a case study of LeadGenius, which saved $1 million through optimized internal applications.