I am score 82 percentage in 12class in commerce what can I do next

After 12th Commerce firstly I would suggest you to complete Graduation programme as per your field of interest. But if you want to go specially related with Commerce field then the graduation options are

B.Com

B.B.I. (Bachelors Degree in Banking and Insurance)
Students focused on getting into the banking and insurance sector can take up this degree course. The major topics covered are:-

Financial Accounting & Management
Banking laws
Business laws
Corporate laws
Taxation
Auditing
Cost accounting
HRM
Insurance etc.

B.A.F. (Bachelors Degree in Accounting & Finance)- It is all about knowledge on all accounting and finance methods, and focused of making a career in accounting and finance field.

Financial accounting
Cost accounting
Auditing
Taxation
Business Law
Economics
Business communications

Other options you can opt like B.Sc, BMS, BBA etc. Choice should be yours as per your interest.

Good Luck!

Dear

You can think of these programmes for good opportunities

Economics Hons
BBA finance or International business
BBALLB or BCOM LLB
Journalism
Psychology
CA or CS
Actuarial science if you have maths in class 12

All the best