Hii!
As told earlier, the MGKVP second cut-off list for b.com course may be released soon, but the exact date is still not disclosed by the official authorities. You may keep a look on the official website, that is, www.mgkvp.ac.in for updates.
You also need to keep in mind that the second and third cutoff depend on the number of seats vacant or available after the first merit list.
Hope you understand.
Good luck!