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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2023
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, |
|  | 2023 |  |  | 2022 |
Domestic |  | $ | (6,279,077 | ) |  | $ | (9,429,686 | )
Foreign |  |  | 277,964 |  |  |  | (1,397,394 | )
Loss before provision for income taxes |  | $ | (6,001,113 | ) |  | $ | (10,827,080 | )
SCHEDULE OF PROVISION FOR INCOME TAXES | The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES
|  | September 30, 2023 |  |  | September 30, 2022 |
Current (benefit)/provision |  |  |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | 319,427 |  |  |  | (209,345 | )
Foreign |  |  | 74,845 |  |  |  | - |
Total current (benefit)/provision |  |  | 394,272 |  |  |  | (209,345 | )
Deferred provision |  |  |  |  |  |  |  |
Federal |  |  | - |  |  |  | - |
State |  |  | - |  |  |  | - |
Foreign |  |  | - |  |  |  | - |
Total deferred provision |  | $ | - |  |  | $ | - |
Total (benefit)/provision for income taxes |  | $ | 394,272 |  |  | $ | (209,345 | )
Effective Income tax rate |  |  | -6.57 | % |  |  | 1.93 | %
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, 2023 |  |  | September 30, 2022 |
U.S. statutory rate |  |  | 21.00 | % |  |  | 21.00 | %
State taxes, net of federal |  |  | -4.21 | % |  |  | 1.22 | %
Foreign tax rate differential |  |  | -0.45 | % |  |  | -1.04 | %
Change in valuation allowance |  |  | -22.51 | % |  |  | -13.73 | %
Return to provision |  |  | 0.98 | % |  |  | 1.72 | %
Goodwill impairment |  |  | 0.00 | % |  |  | -5.16 | %
SEC settlement payment |  |  | 0.00 | % |  |  | -3.42 | %
PPP loan forgiveness |  |  | 0.00 | % |  |  | 1.51 | %
Global intangible income |  |  | -0.97 | % |  |  | 0.00 | %
Permanent differences |  |  | -0.42 | % |  |  | -0.17 | %
Effective rate |  |  | -6.57 | % |  |  | 1.93 | %
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, 2023 |  |  | September 30, 2022 |
Deferred Tax Assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 20,375,296 |  |  | $ | 18,563,887 |
Inventory |  |  | 1,221,903 |  |  |  | 1,330,547 |
Allowance for bad debt |  |  | 32,633 |  |  |  | 8,304 |
Warrants (interest expense) |  |  | 4,193,177 |  |  |  | 2,975,593 |
Accruals |  |  | 293,956 |  |  |  | 289,426 |
Warranty Reserve |  |  | 476,045 |  |  |  | 27,764 |
Capitalized research and development |  |  | 27,359 |  |  |  | - |
Other |  |  | 6,927 |  |  |  | 5,847 |
Total gross deferred taxes |  |  | 26,627,296 |  |  |  | 23,201,368 |
Valuation allowance |  |  | (24,744,527 | ) |  |  | (20,895,094 | )
Net deferred tax assets |  |  | 1,882,769 |  |  |  | 2,306,274 |
Deferred Tax Liabilities: |  |  |  |  |  |  |  |
Inventory and other Reserves |  |  | (363,423 | ) |  |  | (490,967 | )
Prepaid expenses |  |  | (127,852 | ) |  |  | (124,399 | )
Goodwill amortization |  |  | (512,702 | ) |  |  | (525,898 | )
Depreciation |  |  | (878,792 | ) |  |  | (1,165,010 | )
Total deferred tax liabilities |  |  | (1,882,769 | ) |  |  | (2,306,274 | )
Total deferred tax assets (liabilities) |  | $ | - |  |  | $ | - |

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