SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2020

Accounting Policies [Abstract]

Property, Plant and Equipment [Table Text Block]

Property and equipment are stated at cost, and are depreciated using straight line over its estimated useful lives:

Leasehold improvements	Length of the lease
Computer software and equipment	3 Years
Furniture & fixtures	5 Years
Machinery & equipment	5 Years

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	For the Years Ended
	September 30,
	2020			2019
Gain (Loss) to common shareholders (Numerator)	$	(6,770,215	)	$	2,343,982
Basic weighted average number of common shares outstanding (Denominator)		1,603,492			1,559,483
Diluted weighted average number of common shares outstanding (Denominator)		1,603,492			5,000,474

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

We measure certain financial instruments at fair value on a recurring basis. The Company had no assets that are required to be valued on a recurring basis as of September 30, 2020 and 2019. The Company had liabilities that are required to be measured at fair value on a recurring basis as follows at September 30, 2020 and 2019:

	Total		(Level 1)		(Level 2)		(Level 3)
Assets:	$	-	$	-	$	-	$	-
Liabilities:
Derivative Liability at fair value as of September 30, 2020	$	2,989,165	$	-	$	-	$	2,989,165
Derivative Liability at fair value as of September 30, 2019	$	1,945,650	$	-	$	-	$	1,945,650

Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The following is a reconciliation of the derivative liability for which Level 3 inputs were used in determining the approximate fair value:

Balance as of September 30, 2018		4,154,333
Net (Gain) on change in fair value of derivative liability		(2,173,215	)
Net (Gain) on extinguishment of derivative liability upon conversion of debt		(35,468	)
Balance as of September 30, 2019		1,945,650
Net Loss on change in fair value of derivative liability		1,043,515
Ending balance as of September 30, 2020	$	2,989,165