The day after the Lakshmi Puja, most families in Gujarat celebrate the new year as Bestvarsha. This day is celebrated by dressing in new clothes, wearing jewelery and visiting family members and business colleagues to give them sweets, dry fruits and gifts. This day is more popular among the business communities as on this day the new business year begins. Besta varsa is also considered auspicious for shopping, inaugurations of new homes, business deals or for starting any new ventures and projects.
On the occasion of Bestavarsh, people usually do not cook food and eat the various delicacies such as Mathias prepared a day before. A unique ritual is performed by young boys who observe this day. Early in the morning, before sunrise, young boys in every household come out on streets and sell salt. The salt is called Sabras, meaning all good things in life. There is as such no commercial significance attached to this rituals, it is more of a thanksgiving to god for fulfilling their necessities and wishing the same for the coming year. It is auspicious to sell as well as buy salts before sunrise on day of Bestavarsh.