Updates as of September 22, 2026
Commerce carried the highest reported cut-off of any TGT subject in the 2026 result: 492 out of 500 for unreserved male candidates, 488 for EWS and 480 for both OBC and SC. On a 125-question paper at four marks each that is a reported margin of two wrong answers between selection and rejection in the unreserved list.
Career Power (coaching site)The subject-wise table reported for Advertisement 01/2022 shows only 38 TGT Commerce posts, all of them in boys' institutions and none in girls' institutions, out of 3,539 posts in total. No female Commerce cut-off is listed in the published tables, which is consistent with there being no women's-institution post to fill.
Testbook (coaching site, sole source for the subject table)UPESSC's revised TGT and PGT scheme, reported in August 2026, replaces the 125-question, 500-mark subject-only paper with 120 questions worth 360 marks: 90 Commerce questions carrying 270 marks plus 30 General Studies questions carrying 90 marks, at three marks each, with negative marking introduced.
Physics Wallah (coaching site)The Advertisement 01/2022 cycle has run its course. The written examination was held on 3 and 4 June 2026, subject results on 30 June, the revised final result with cut-off PDFs on 28 July, and the college allotment result on 9 September 2026, with 2,982 candidates selected across the subjects announced.
OnlineResult (aggregator)No new TGT advertisement has been issued. Coaching sites report expectations ranging from about 17,740 to near 38,000 posts, with no advertisement number attached to any of them. The parallel PGT recruitment is live, notified on 15 September 2026 for 2,607 posts including 63 in Commerce, with applications open to 17 October 2026.
Career Power (coaching site)The TGT Commerce paper at a glance
| Element | Advt 01/2022 paper | Revised UPESSC scheme |
|---|---|---|
| Commerce questions | 125 of 125, all from Commerce | 90 of 120, carrying 270 of 360 marks |
| General Studies | None | 30 questions, 90 marks, compulsory |
| Marks per question | 4 | 3 |
| Total and duration | 500 marks, 2 hours, offline OMR | 360 marks, 2 hours |
| Negative marking | None | Applicable; reports differ on the quantum |
| Commerce posts | 38, all in boys' institutions | Awaited with the next notification |
Commerce is among the smallest TGT subjects in Uttar Pradesh and the only one of the four discussed here with no reported women's-institution post in the last cycle. TGT selection is on the written paper alone; the 40-mark interview reported for the revised scheme applies to PGT, not to TGT.
Dates and windows
| What | When | Status |
|---|---|---|
| TGT written examination, Advt 01/2022, all subjects | 3 and 4 June 2026 | Closed |
| Subject-wise result declared | 30 June 2026 | Closed |
| Revised final result with subject and category cut-off PDFs | 28 July 2026 | Closed |
| College allotment result | 9 September 2026 | Closed |
| English subject result, held back by litigation | Pending High Court petition 9799/2026 | Tentative |
| Next TGT notification and Commerce vacancy count | No UPESSC date announced | Tentative |
| UP PGT 2026 application window, 63 Commerce posts | 18 September to 17 October 2026 | Confirmed |
| UP PGT 2026 examination | 15 and 16 December 2026 | Confirmed |
The TGT calendar above is shared by every subject in the recruitment, Commerce included; only the cut-off, the merit list and the post count differ. The PGT rows are listed because Commerce graduates who also hold an M.Com. can act on that live window now.
What this means for your preparation
Candidates read the small Commerce post count as an opening and it is the opposite. With 38 posts reported and a graduate-level paper that a large B.Com. cohort can answer competently, the reported unreserved cut-off reached 492 of 500, the highest of any subject in the recruitment. The second misjudgement is assuming TGT Commerce and PGT Commerce are the same competition: they are not, and the TGT door is open to a materially wider group of graduates than the PGT one.
A cut-off that leaves no room for error
Reported Commerce cut-offs for the June 2026 paper are 492 for unreserved male candidates, 488 for EWS and 480 for both OBC and SC, against a maximum of 500. Under the old scheme of 125 questions at four marks with no negative marking, 492 means 123 correct answers. Preparation that aims at conceptual coverage will not reach that; it demands accuracy on the routine questions that most candidates treat as free marks. Journal entries, ratio formulae, the standard definitions in business organisation and the RBI's listed functions are where the top of the merit list is decided, not on the hard questions. Verify these figures against the UPESSC cut-off PDF before planning around them.
What the Commerce syllabus actually contains
The reported TGT Commerce syllabus is built around six blocks: accounting, including double-entry bookkeeping, partnership accounts and company accounts; business organisation and management, covering sole proprietorship, partnership, marketing and entrepreneurship; business economics, covering demand, elasticity and price determination; money and banking, including monetary systems and the functions of the Reserve Bank of India; statistics and data analysis; and auditing, including principles and vouching procedures. This is the B.Com. degree syllabus rather than the class 11 and 12 commerce course, and the auditing and business economics blocks are the ones school-level preparation misses entirely.
TGT eligibility is wider than PGT eligibility
TGT Commerce is reported to require a B.Com. plus a B.Ed. from a recognised institution. PGT Commerce requires a master's degree, an M.Com., in addition to graduation and B.Ed. That single difference means the TGT pool includes every B.Com. graduate with a B.Ed. who never took a master's, which is a far larger group than the PGT pool, and it goes a long way to explaining why a 38-post TGT subject produced a higher reported cut-off than several larger subjects. The minimum age is 21, reckoned as on 1 July of the recruitment year, and TET is reported as not required for these posts.
The General Studies block dilutes a Commerce advantage
Under the revised scheme, 30 of the 120 questions and 90 of the 360 marks come from General Studies: Indian history and culture, geography of India and Uttar Pradesh, polity and the Constitution, economy, science and technology, Uttar Pradesh material and current affairs. For Commerce candidates this is a real shift, because a subject in which very high scores were previously achievable now has a quarter of its paper decided elsewhere. The overlap is thinner than it looks; the economy questions in a general paper are policy and current-affairs questions, not the price-determination theory of the business economics block.
Negative marking and a 38-post list
The 2022-cycle paper carried no penalty, so marking all 125 questions was correct. The revised scheme introduces one, with reports differing between a one-mark deduction against three for a correct answer and a one-third deduction. Plan for the harsher figure. In a subject where the reported cut-off sits above 95 per cent of the maximum, a handful of wrong guesses is decisive, and the discipline that pays is leaving genuinely unknown auditing and statistics items blank rather than filling the sheet. Check the notification's own scheme of examination when UPESSC publishes it, since the two reported versions cannot both be right.
Common questions
How many UP TGT Commerce posts were advertised?
The subject-wise table reported for Advertisement 01/2022 shows 38 TGT Commerce posts, all in boys' institutions, out of 3,539 TGT posts in total. That makes Commerce one of the smallest subjects in the recruitment, ahead only of Urdu, Music and musical instruments. The figure comes from a coaching site rather than a UPESSC page, so confirm it against the commission's advertisement PDF. No fresh TGT notification has been issued, so the next Commerce count is unknown.
What is the UP TGT Commerce cut-off?
For the examination held on 3 and 4 June 2026, reported Commerce cut-offs are 492 for unreserved male candidates, 488 for EWS and 480 for both OBC and SC, out of 500. This is the highest reported figure for any subject in the recruitment, above Hindi at 484 and Biology at 440. No female Commerce cut-off is published, consistent with no women's-institution post being advertised. The UPESSC cut-off PDF released with the 28 July 2026 revised result is the authoritative version.
Is B.Com. enough for UP TGT Commerce, or do I need M.Com.?
TGT Commerce is reported to require a B.Com. plus a B.Ed.; the master's degree is the PGT requirement. A candidate with B.Com. and B.Ed. can apply for TGT Commerce but not for PGT Commerce, where an M.Com. is needed on top of graduation and B.Ed. The TGT posts teach classes 9 and 10 in aided secondary schools. Minimum age is 21 as on 1 July of the recruitment year, and TET is reported as not required for these posts.
What is in the UP TGT Commerce syllabus?
The reported syllabus covers accounting with double-entry systems, partnership and company accounts; business organisation and management including sole proprietorship, partnership, marketing and entrepreneurship; business economics covering demand, elasticity and price determination; money and banking including monetary systems and Reserve Bank functions; statistics and data analysis; and auditing principles with vouching procedures. The level is the graduate B.Com. paper. Under the revised UPESSC scheme a compulsory 30-question General Studies section sits alongside it.
Who conducts UP TGT Commerce now, UPESSC or UPSESSB?
The recruitment now runs under the Uttar Pradesh Education Service Selection Commission, based in Prayagraj, which issued the 2026 examination calendar and published the TGT results and cut-off PDFs on upessc.up.gov.in. Some coaching pages still use the older name, the Uttar Pradesh Secondary Education Service Selection Board, and a few treat the two as interchangeable. Results, allotment lists and the revised scheme of examination have all been issued in UPESSC's name, so that is the portal to watch.
How many Commerce questions are in the new UP TGT paper?
Under the revised UPESSC scheme reported in August 2026, 90 of the 120 questions come from Commerce, carrying 270 of the 360 marks, and 30 questions carrying 90 marks come from General Studies. Each question is worth three marks and negative marking applies, where the old paper was 125 Commerce questions at four marks with no penalty. Duration remains two hours. TGT selection is on the written paper alone; the 40-mark interview applies to PGT.
