I don't really understand the procedure of IPU choice filling and cut off rounds. I don't even have any idea of that. Can u tell me ?

Its just that
You have yo do choice filling which means fill in the choices of the colleges you are interested and place the college you want the most in top portion and others below and like that then if you get any college you would be notified online and you have to report to the college withing 1 or 2 days(Will be mentioned online).
If you don't want that college just don't freeze the seat and you will he eligible for the second round, the seat alloted in the first round will be retained and you will be much better college in second round according to your choice filling.
Hope this helps

About the cutoffs
Visit this website https://ipuadmissions.nic.in/publicinfo/Public/View.aspx?page=80
and check cutoffs for your desired course
The cutoffs generally remains similar.