[2][3] The festival is held in Odisha (a state in eastern India), in the city of Cuttack at Gadagadia Ghata of the Mahanadi river, to mark the day when ancient Sadhabas (Odia mariners) would set sail to distant lands of Bali, as well as Java (at the time of the voyage known as "Yawadvipa"), Sumatra, Borneo (all in Indonesia), and Sri Lanka (formerly Ceylon) for trade and cultural expansion.

[4][5][6] On Kartika Purnima, which comes around the end of October and November, people of Odisha gather near banks of Mahanadi, Brahmani river, other river banks, ponds, water tanks and sea shores to float miniature toy boats, made of colored paper, dried banana tree barks, and cork, as a symbolic gesture of their ancestors' voyage.

These toy boats, usually launched early in the morning contain traditional paan and small oil lamps, which are lit and placed inside them, to provide an attractive sight during the festival.

People sing a song Aa ka ma boi, pan gua thoi... to remember the early maritime history of Odisha.

Ta'apoi is closely associated with the Bali Jatra festival, which recalls traditional memories of young maidens waiting for the return of their sailor brothers.

It was inaugurated by the then Chief Minister Biju Patnaik by flagging off the naval yacht INSV Samudra, which reached the port Benoa Harbour, Denpasar in Bali in 1993.

The Kalinga Bali Jatra was an effort to recreate and revive the legacy of the historical and cultural links of the two regions which was connected by maritime trade.