Kartika Sankranti specifically sits at the point in the year when the sun enters the latter half of its southern course (Dakshinayana), moving toward the winter solstice. In agricultural terms, this marks the post-harvest consolidation in much of India — the kharif crops are in, and the rabi planting is either underway or approaching.

In Bengal, the month of Kartik has an older layer of observance than the Sankranti itself — the month is associated with Kartik (the son of Shiva and Parvati, the commander of the divine armies), and in some parts of Bengal a folk tradition of young men offering fruit and flowers at small Kartik idols continues. This makes the Sankranti, the solar transition at the month's end, a moment of both Vedic astronomical significance and vernacular folk practice.

Deep Daan (lamp offering) — during the entire month of Kartik, lighting a small lamp (preferably sesame oil) in front of the Tulsi plant and at the entrance of the home at dusk is a daily observance. The Sankranti day intensifies this: more lamps, temple visits, and river-bank lamp offerings at sunset.

Tulsi Vivah — the ceremonial marriage of the Tulsi plant (sacred basil) to a Shaligram (a sacred stone representing Vishnu) or a small idol of Vishnu, performed on or around Devuthana Ekadashi in Kartik. This marks Vishnu's awakening and the resumption of auspicious activities like weddings that are suspended during Chaturmas.

Snan (holy bath) — bathing in a river or tank at dawn on Sankranti day, particularly in rivers considered sacred. In Bengal, the Ganges, Saraswati, and local rivers draw worshippers on Kartika Sankranti morning.

Daana (charity) — giving warm clothing, food grains, and blankets, acknowledging the approaching winter and its hardships for the poor.