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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | Sep. 30, 2023 | Sep. 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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