You don't actually do a project; you can only do action steps related to it. —David Allen
Next actions are physical and visible
In GTD, A next action is the next physical, visible activity you need to engage in, in order to move the current reality of something toward completion. That means you have to be very specific when clarifying how you can make progress on anything. Notice the words physical and visible: think or decide are not proper verbs to define a next action, while write, email, draft, list, call, buy and so on are appropriate.
Anyone who witnessed you doing such an action would be able to identify it.
GTD contexts and why they are important
One of the main contribution to productivity in David Allen's Getting Things Done is the use of context-based next action lists. Working by contexts, rather than by projects/results, decreases the friction required to constantly change activity types. The contexts most often found if you do an online search are these 8, as also described in the book:
Calls
At Computer
Errands
At Office
At Home
Anywhere
Agendas (for people and meetings)
Read/Review
Contexts serve as a focus tool, so that when you're in a particular one (at home, for example), you can rule out anything you can't do unless you're there. Context is, in fact, the first of the 4 criteria to choose when getting down to do real work.
The most classical definition of GTD contexts: 3 types
Based on that list you can conclude, as often stated, that a context in GTD is the place, tool or person(s) you need in order to carry out a next action. That's why many people who know GTD superficially, consider it to be extremely rigid. But it isn't even true that David Allen talks exclusively about those contexts in his book.
I'll discuss this in subsequent essays.
We notice only what matches our internal belief systems and identified contexts. —David Allen