What are the Sections to be Filled in Form GSTR-9C?

GSTR-9C is divided into the following sections:
Part-A: Reconciliation Statement The figures in the audited financial statements are at PAN level. Hence, the turnover, Tax paid and ITC earned on a particular GSTIN (or State/UT) must be pulled out from the audited accounts of the organisation as a whole.
The Reconciliation Statement is divided into five parts as follows:
Part-I: Basic details:  Consists of FY, GSTIN, Legal Name and Trade Name. The taxpayer must also mention if he is subject to audit under any other law.
Part II: Reconciliation of turnover declared in audited financial statements and the one declared in Annual Return
This involves reporting the gross and taxable turnover declared in the Annual return with the Audited Financial Statements. One must note that most often, the Audited Financial statements are at a PAN level.
Part III: Reconciliation of taxes paid:  This section requires GST rate-wise reporting of the tax liability that arose as per the accounts and paid as reported in the GSTR-9 respectively with the differences thereof. Further, it requires the taxpayers to state the additional liability due to unreconciled differences noticed upon reconciliation.
Part IV: Reconciliation of ITC:   This part consists of the reconciliation of input tax credit availed and utilised by taxpayers as reported in GSTR-9 and as reported in the Audited Financial Statement. 
Further, it needs a reporting of Expenses booked as per the Audited Accounts, with a breakup of eligible and ineligible ITC and reconciliation of the eligible ITC with that amount claimed as per GSTR-9. This declaration will be after considering the reversals of ITC claimed, if any. 
Part V: Additional Liability due to non-reconciliation
This part consists of:
1. Additional liability arising on the part of a taxpayer due to non-reconciliation of turnover or ITC
2. Any other amount to be paid for supplies not included in the annual return.
3. Erroneous claiming of refund which should be paid back to the government.
4. Any other outstanding demands to be paid off.