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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2021

Income Tax Disclosure [Abstract]

SCHEDULE OF (LOSS) INCOME BEFORE PROVISION FOR TAX

The following is a geographical breakdown of loss before the provision for income taxes:

 SCHEDULE OF (LOSS) INCOME BEFORE PROVISION FOR TAX

		Year ended September 30,
		2021				2020
						Restated
Domestic		$	30,957			$	(6,422,704	)
Foreign			738,255				(933,531	)
Loss before provision for income taxes		$	769,212			$	(7,356,235	)

SCHEDULE OF PROVISION FOR INCOME TAXES

The provision for income taxes consisted of the following:

 SCHEDULE OF PROVISION FOR INCOME TAXES

		September 30, 2021				September 30, 2020
						Restated
Current (benefit)/provision
Federal		$	-			$	-
State			375,434				(209,032	)
Foreign			-				-
Total current (benefit)/provision			375,434				(209,032	)
Deferred provision
Federal			-				2,282,867
State			-				-
Foreign			-				-
Total deferred provision		$	-			$	2,282,867
Total (benefit)/provision for income taxes		$	375,434			$	2,073,835
Effective Income tax rate			48.81	%			-28.19	%

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

The following is a reconciliation of the effective income tax rate to the federal and state statutory rates:

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION 

		For the Fiscal Year				For the Fiscal Year
		Ended				Ended
		September 30, 2021				September 30, 2020
						Restated
U.S. statutory rate			21.00	%			21.00	%
State statutory rate			6.50	%			6.50	%
Foreign tax rate differential			0.00	%			0.00	%
Change in valuation allowance			0.00	%			-30.78	%
Effect of change in rates			0.00	%			0.00	%
Permanent differences			21.31	%			-24.91	%
Effective rate			48.81	%			-28.19	%

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The components of our deferred tax assets and liabilities are summarized as follows:

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES 

		September 30, 2021				September 30, 2020
						Restated
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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Name Accounting Standards Codification
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