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INCOME TAXES - Provision for income taxes differ from amount of income tax determined (Details)
12 Months Ended
Sep. 30, 2020
Sep. 30, 2019
INCOME TAXES    
Statutory federal income tax rate 21.00% 21.00%
Statutory state and local income tax rate (1%, as of September 30, 2019 and 2018), net of federal benefit 2.26% 0.52%
Stock based compensation (1.60%) (1.62%)
Other permanent differences 3.83% (3.15%)
Change in deferred tax rate 1.66% (2.33%)
Change in valuation allowance (27.15%) (14.42%)
Effective tax rate 0.00% 0.00%