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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | Sep. 30, 2021 | Sep. 30, 2020
--- | --- | ---
Deferred Tax Assets: |  |
Net operating loss carryforwards | $ 8,702,738 | $ 20,482,973
Inventory | 1,405,057 |
Prepaid expenses |  |
Allowance for bad debt | 35,345 | 3,491
Fixed Assets |  | 19,271
Goodwill amortization |  |
Non-qualified stock options |  |
Warrants (interest expense) | 1,155,642 |
Accruals | 280,447 | 2,699,246
Warranty Reserve | 28,002 |
Foreign Tax Credits |  | 354,000
Other | 4,358 |
Total gross deferred taxes | 11,611,589 | 23,558,981
Valuation allowance | (9,491,650) | (22,720,711)
Net deferred tax assets | 2,119,939 | 838,270
Deferred Tax Liabilities: |  |
Inventory and other Reserves | (638,230) |
Inventory |  | (2,277)
Prepaid expenses | (87,934) | (45,563)
Goodwill amortization | (557,074) | (428,395)
Research and development expenses |  |
Depreciation | (836,701) | (319,090)
Gain/loss on fixed asset disposal |  |
Other |  | (42,945)
Total deferred tax liabilities | (2,119,939) | (838,270)
Total deferred tax assets (liabilities) |  |

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