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RewriteEngine On

RewriteCond %{REQUEST_FILENAME} !-d
RewriteCond %{REQUEST_FILENAME} !-f   

RewriteRule ^(.*)$ index.php [L,QSA]

DirectoryIndex index.php

RewriteEngine On

RewriteCond %{REQUEST_FILENAME} !-d      # is not a directory
RewriteCond %{REQUEST_FILENAME} !-f      # is not an existing file

RewriteRule ^(.*)$ index.php [L,QSA]    # rewrite everything to index.php

DirectoryIndex index.php