Hi sundeep
congratulations and thumbs up that you followed your Passion in life . The passion of becoming a manager. Coming to your question , yes companies do ask about the gap and what and why was it for. But on that note you have a valid reason of stream change and following the path you wished to continue . You would have to prepare a lot about why you choose to do bachelor's in commerce over bachelor's in technology. So please get this thing clear and prepare accordingly for your interview/personal round.
All the best
Hope it helps