Hello there. Hope you are doing good. I would like to tell you that it depends on your CA classes schedule and which time do you find yourself most comfortable in preparing for CA. Since, CA will be a much difficult hurdle to cross, so your primary focus should be on it. Talking about the shifts, the difference lies in the timings of the college only, rest everything remains the same. I think you should primarily focus on your CA schedule and then choose the best shift for B.Com (//B.Com)

I hope you found this answer helpful. Good luck for your future.