Mobile Commerce refers to wireless electronic commerce used for conducting commerce or business through a handy device like a cellular phone or tablet. It is also said that it is the next generation wireless e-commerce that needs no wire and plug-in devices. Mobile commerce is usually called ‘m-Commerce’ in which users can do any sort of transaction including buying and selling goods, asking for any services, transferring ownership or rights, transacting, and transferring the money by accessing wireless internet service on the mobile handset itself. The next generation of e-commerce would most probably be mobile commerce or m-commerce. Presuming its wide potential to reach all major mobile handset manufacturing companies are making WAP-enabled smartphones and providing the maximum wireless internet and web facilities covering personal, official, and commerce requirements to pave the way of m-commerce that would later be very fruitful for them.