People of Maharashtra and Konkan region celebrate Gudi Padwa or Samvatsar Padvo as New Year Day. On this day begins a new Samvatsara, the cycle of sixty years. All the sixty Samvatsara are recognized by unique name.
People of Karnataka and Andhra Pradesh celebrate this day as Ugadi.
As per Luni-Solar calendar, Gudi Padwa is Marathi New Year Day. In Luni-Solar calendar, the year is divided into months and days based on the position of the Moon and the Sun, whereas Solar calendar considers only the position of the Sun to divide the year into months and days. Due to this, Hindu New Year is celebrated at two different times of the year. The Hindu New Year based on Solar calendar has different names in different states. It is known as Puthandu in Tamil Nadu, Vaisakhi in Punjab, Bihu in Assam, Naba Barsha in West Bengal and Pana Sankranti in Orissa.
Ritual oil-bath is taken in the beginning of the day, which is followed by prayers. Oil bath and eating Neem leaves are compulsory rituals proposed by scriptures. Gudi Padwa is not celebrated in North India, but on the same day they start nine days Chaitra Navratri Puja and eat Neem with Mishri to mark first day of Navratri.