Lakshmi puja (3rd Day of Diwali) falls on the new moon day (Amavasya) of the dark fortnight of Ashwin.
Generally, the new moon day is considered inauspicious; however, this day is an exception to the rule. Though this day is considered auspicious it is not so for all events, such as weddings, etc. On this day, worship of Goddess Lakshmi is done with the spiritual emotion (bhav) that She has provided us the wealth and in future too, She will give us the necessary wealth. In addition, Deity Kuber (treasurer of wealth) is also worshipped.