The 1st day of the 12th month has been a customary offering day since the time of Palden Drukpa Rinpoche, Zhabdrung Ngawang Namgyel. According to Lama Gongdu, the 12th month is considered the start of the new year, therefore, the 1st day of the 12th month is considered as Losar (New year). In Dechhog, it is said that the months of the new year begin from the middle month of winter. Accordingly, the festivities of the winter season are also celebrated on this month.
As a traditional celebration of start of the New Year, on this day, in each monastery of the 20 Dzongkhags, a new Kudrung and a new Chhab lug is appointed to take care of the monastic and religious discipline for the coming new year.