B.Com

There is no problem in gaping your education. But, you may face the problem with your age bar. Not only in government sector, but private sector also have to fulfill some criterion where age play a major role. So, without delay, you must try for job just after completion of your Master's degree.

You can appear for CAT 2017, but during your final enrolment in IIMs or any other B-School, you must have graduation marks above 50% or as per college criteria.

With less than 50% marks in B.Com, you can join and enroll in PGDM & MBA Programmes through distance Learning mode.

You do not meet eligiblity criteria to seek admission in MBA in majoriry of BSchools as your B.Com score is below 50% marks.

Admission at SPJIMR depends on a lot of factors and eligibility criteria, score in CAT/XAT/GMAT exam. We cannot reveal the exact score required for admissions but higher the score, better are the chances of final selection. For detailed admission criteria please follow the website link:
http://spjimr.org/content/admission-process.

Yes, it is best to do CA during B.Com, because you can get more time, and try exams like CPT or any auditing programs.

You are eligible, but I don't think you will get admission for MBA in foreign university, because your percentage is low. You can go for M.Com and try to score better in M.Com and then go for MBA in foreign country.

If you have done B.Com from an UGC recognised open University with min 50% and above then you are eligible to seek admission in MBA in majority of BSchools.

Hotel Management it is one of the best course with good career options.