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Accrued Expenses and Other Payables | 12 Months Ended
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Sep. 30, 2020
Payables and Accruals [Abstract] |
ACCRUED EXPENSES AND OTHER PAYABLES |
9. | ACCRUED EXPENSES AND OTHER PAYABLES
As of September 30, 2019 and 2020, accrued expenses and other payables consisted of the following:
|  | As of September 30, |
|  | 2019 |  |  | 2020 |
Other taxes payable(1) |  | $ | 929,417 |  |  | $ | 3,502,262 |
Payroll payable |  |  | 164,091 |  |  |  | 181,583 |
Others |  |  | 23,658 |  |  |  | 72,812 |
Accrued expenses and other payables |  | $ | 1,117,166 |  |  | $ | 3,756,657 |
(1) | The balance mainly represented the VAT payable.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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