Tibet’s major Buddhist festival is Losar, which is the Buddhist New Year. However, before they can celebrate the coming of a new year, they must deal with unfinished business, and any unhappy memories. And so, on the 29th day of the last month in the old year, there is a festival called Gutor, in which everyone whitewashes and cleans their houses. A small amount of dirt is collected, which will later be thrown onto a place where spirits are thought to dwell.
The last day of the old year is spent preparing for the New Year. Many people go to monasteries to make offerings, and to participate in the many ceremonies that monks conduct during the day. Many rituals take place that are designed to chase away any evil spirits. One of these rituals is a play in which people wear grotesque masks and robes, dancing through the story of good ersus evil. Homeowners race through their houses shooting off guns or firecrackers to drive out evil. The next day, Losar itself begins on the first day of the New Year, and lasts about 3 days. Everyone gets up early to wash themselves in the nearest spring. The first day is celebrated only with family, but the second and third days can be celebrated with anyone. Many feasts and dances are held, in which people think of the year to come.
Source: Adventure Holiday Guide in Nepal.