Hey Nisha, 

Yes you need to clear the IPU CET to get admission in the Bcom(hons) course from GGSIPU.Many institutes take direct admissions but since you asked for GGSIPU you need to clear the CET exam. Regarding plain Bcom as per my knowledge you dont need maths as a compulsory  subject and can be kept as an optional.GGSIPU CET entrance have been conducted  and the results are to be declared between May 17-June 10.The application dates are over and the counselling process has started with the round 1 cutoffs been declared

Thank you,