Nyepi will be held every Isakawarsa (Saka New Year) according to the Balinese calendar (usually falls in March). On this day all activities on the island ceased. Domestic and international flights are suspended, shops are closed, and the streets are empty. There was no music or entertainment activities, people did not talk, they just all stayed indoors and turned off the lights.
Many rituals will be performed before the “Day of Silence” such as the Melasti Ritual performed 3–4 days before, then the Bhuta Yajna Ritual is performed to remove negative elements and create balance with God, Humanity and Nature. Especially the day before Nyepi day, the Ngrupuk parade will be performed, with the main character being the unique Ogoh-Ogoh statues.
Ogoh-Ogoh is made from bamboo, cloth, mache, tinsel and foam that is richly painted to represent negative elements or evil spirits or even characters from Hindu mythology.
An Ogoh-ogoh is normally standing on a pad built of timber planks and bamboos. The pad is designed to sustain the Ogoh-ogoh while it is being lifted and carried around the village or the town square. There are normally eight or more men carrying the Ogoh-ogoh on their shoulders. This procession is accompanied by orchestral music performed by the youth. During the procession, the Ogoh-ogoh is rotated counter-clockwise three times. This act is done at every T-junction and crossroad of the village, with the aim of confusing the evil spirits so that they disappear and stop harming people.
After being used in the Ngrupuk parade, the statues are burned in the cemetery to cleanse off the evil and bad things, but many of the statues are kept for display or sold to collectors.
Although if you come to Bali on this day, there will be almost no activity going on and the shops and transportation services will stop, this can be a quiet moment for visitors to clear their minds. Tourists should buy some food in advance to eat during these days and arrive at the hotel about 3-4 days in advance to be sure to get a room. After the Nyepi day is over, everything will go back to the way it was before, so if you are interested in learning about the rich Balinese culture, Nyepi and especially the Ogoh-Ogoh parade is a must-see.
According to Wikipedia