By integrating millions of individuals; mobile phones are helping to close the digital divide in India. Mobile phones are revolutionizing how businesses operate and how customers interact with them as a result of the quick rise in internet access and advancements in wireless and mobile technologies. The emergence of a new business model known as Mobile Commerce (M-Commerce), which uses the internet on mobile devices, is the result of the internet’s amazing commercial opportunities for e-commerce. Since m-commerce is still in its earliest stages in India and a large portion of the public has not had the chance to use this new technology, there are very few academic researches on the subject. Moreover, despite the strong potential of m-commerce, the actual level of m-commerce activities remains relatively low. The current study purposes to determine the primary variables impacting the perception of Mobile users towards Mobile Commerce. A survey of 593 mobile internet users from urban areas in Punjab and Chandigarh Region was conducted, and was examined using SEM technique. The findings indicate that four elements including perceived usefulness, perceived ease of use, social influence, and perceived enjoyment greatly impact mobile users’ perceptions. The m-commerce adoption was not significantly inclined by variables: perceived risk and facilitating conditions. These results will help service providers to create appropriate marketing strategies to attract mobile users to accept m-commerce.