Graphene & Solar Technologies Limited (GSTX) 10-Q 2 Sep 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jun. 30, 2021	Sep. 02, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--09-30
Entity File Number	333-174194
Entity Registrant Name	GRAPHENE & SOLAR TECHNOLOGIES LTD
Entity Central Index Key	0001497649
Entity Tax Identification Number	27-2888719
Entity Incorporation, State or Country Code	CO
Entity Address, Address Line One	23 Corporate Plaza Drive
Entity Address, Address Line Two	Suite 150
Entity Address, City or Town	Newport Beach
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92660
City Area Code	949
Local Phone Number	478-8387
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		290,237,369

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Current Assets:
Cash	$ 1,170	$ 12
Prepaid expenses	15,579	0
Total Current Assets	16,749	12
Other Assets:
Furniture & Equipment, net of depreciation, $88,250 and $71,803	1,041	12,259
Total Other Assets	1,041	12,259
Total Assets	17,790	12,271
Current Liabilities:
Accounts payable and other payable	845,002	653,476
Accrued interest payable	147,763	132,099
Notes payable-in default	78,795	60,000
Due to related parties	863,708	717,075
Convertible notes payable-, net of discount $0 and $0, $52,703 in default	139,563	116,264
Other loans	5,755	5,632
Total Current Liabilities	2,080,586	1,684,546
Total Liabilities	2,080,586	1,684,546
Stockholders’ Deficit:
Common stock, $0.00001 par value; 500,000,000 and 500,000,000 shares authorized; 256,571,765 and 246,248,723 shares issued and outstanding	2,569	2,463
Additional paid-in capital	14,159,840	9,508,943
Accumulated other comprehensive income	768	52,015
Accumulated deficit	(16,225,973)	(11,235,696)
Total stockholders’ deficit	(2,062,796)	(1,672,275)
Total liabilities and stockholders’ deficit	$ 17,790	$ 12,271

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Statement of Financial Position [Abstract]
Furniture & Equipment, net of depreciation	$ 88,250	$ 71,803
Debt Instrument, Unamortized Discount, Current	$ 0	$ 52,703
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred shares, authorized	10,000,000	10,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, authorized	500,000,000	500,000,000
Common stock, issued	256,571,765	246,248,723
Common stock,outstanding	256,571,765	246,248,723

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND OTHER COMPREHENSIVE INCOME (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Revenues	$ 0	$ 0	$ 0	$ 0
Costs and expenses
Professional Services	625,077	426,111	4,755,431	739,835
General and administrative	35,567	37,999	116,917	123,409
Total costs and expenses	660,644	464,110	4,872,348	863,244
Loss from operations	(660,644)	(464,110)	(4,872,348)	(863,244)
Other income	6,656	1,972	11,165	5,997
Interest expense	(99,267)	(13,349)	(129,094)	(35,794)
Total other income (expense)	(92,611)	(11,377)	(117,929)	(29,797)
Net Income (Loss)	(753,255)	(475,487)	(4,990,277)	(893,041)
Comprehensive income (Loss)	16,078	(74,818)	51,247	(19,414)
Net Comprehensive Income (Loss)	$ (737,177)	$ (550,305)	$ (4,939,030)	$ (912,455)
Income (Loss) per share:
Basic and diluted	$ 0	$ 0	$ (0.02)	$ 0
Weighted average shares outstanding	255,844,773	244,152,338	252,945,462	243,135,417

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS'EQUITY DEFICIENCY (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Sep. 30, 2019	$ 2,424	$ 9,047,139	$ 100,717	$ (10,132,535)	$ (982,255)
Beginning balance, shares at Sep. 30, 2019	242,449,767
Shares issued in connection with the sale of common stock	$ 3	52,999			53,002
Shares issued in connection with the sale of common stock, shares	153,333
Debt discount on convertible notes		68,220			68,220
Foreign currency translation adjustment			(21,101)		(22,101)
Net loss				(240,654)	(240,654)
Ending balance, value at Dec. 31, 2019	$ 2,427	9,168,358	79,616	(10,373,189)	(1,122,788)
Ending balance, shares at Dec. 31, 2019	242,603,100
Shares issued in connection with the sale of common stock	$ 3	15,781			15,784
Shares issued in connection with the sale of common stock, shares	356,467
Foreign currency translation adjustment			76,505		76,505
Net loss				(176,900)	(176,900)
Ending balance, value at Mar. 31, 2020	$ 2,430	9,184,139	156,121	(10,550,089)	(1,207,399)
Ending balance, shares at Mar. 31, 2020	242,959,567
Shares issued in connection with the sale of common stock	$ 3	17,679			17,682
Shares issued in connection with the sale of common stock, shares	289,156
Debt discount on convertible notes		68,220			68,220
Stock-based compensation expense	$ 30	299,970			300,000
Stock-based compensation expense, shares	3,000,000
Foreign currency translation adjustment			(74,818)		(74,821)
Net loss				(475,487)	(475,487)
Ending balance, value at Jun. 30, 2020	$ 2,463	9,501,788	81,303	(10,935,573)	(1,440,022)
Ending balance, shares at Jun. 30, 2020	246,248,723
Beginning balance, value at Sep. 30, 2020	$ 2,463	9,508,943	52,015	(11,235,696)	(1,672,275)
Beginning balance, shares at Sep. 30, 2020	246,248,723
Shares issued in connection with the sale of common stock	$ 15	84,723			84,738
Shares issued in connection with the sale of common stock, shares	1,450,000
Stock-based compensation expense	$ 31	404,969			405,000
Stock-based compensation expense, shares	3,100,000
Foreign currency translation adjustment			(82,637)		(82,637)
Net loss				(639,185)	(639,185)
Ending balance, value at Dec. 31, 2020	$ 2,509	9,998,635	(30,622)	(11,874,881)	(1,904,359)
Ending balance, shares at Dec. 31, 2020	250,798,723
Shares issued in connection with the sale of common stock		30,476			30,476
Stock-based compensation expense	$ 37	3,422,463			3,422,500
Stock-based compensation expense, shares	3,688,596
Foreign currency translation adjustment			15,312		15,312
Net loss				(3,597,837)	(3,597,837)
Beneficial conversion discount on convertible notes payable		43,475			43,475
Ending balance, value at Mar. 31, 2021	$ 2,546	13,495,049	(15,310)	(15,472,718)	(1,990,433)
Ending balance, shares at Mar. 31, 2021	254,487,319
Shares issued in connection with the sale of common stock	$ 5	22,874			22,879
Shares issued in connection with the sale of common stock, shares	450,000
Stock-based compensation expense	$ 11	480,989			481,000
Stock-based compensation expense, shares	1,100,000
Foreign currency translation adjustment			16,078		16,078
Net loss				(753,255)	(753,255)
Beneficial conversion discount on convertible notes payable		33,885			33,885
Shares issued in connection with conversion of notes payable	$ 7	127,043			127,050
Shares issued in connection with conversion of notes payable, shares	534,446
Ending balance, value at Jun. 30, 2021	$ 2,569	$ 14,159,840	$ 768	$ (16,225,973)	$ (2,062,796)
Ending balance, shares at Jun. 30, 2021	256,571,765

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash flows from operating activities
Net Income (loss)	$ (4,990,277)	$ (893,041)
Adjustments to reconcile net income/(loss) to net cash from operating activities:
Stock-based compensation	4,308,500	300,000
Depreciation expense	12,403	11,995
Amortization of discount	106,670	19,411
Change in operating assets and liabilities:
Accounts payable	191,526	206,230
Accrued interest payable	21,714	16,402
Receivables	0	5,197
Pre-Payments	(15,579)	(806)
Due to related parties	146,633	120,845
Net cash used in operating activities	(218,410)	(213,764)
Cash flows from investing activities
Cash paid for purchase of fixed assets	(381)	0
Net cash used in investing activities	(381)	0
Cash flows from financing activities
Due to Affiliates		0
Proceeds from issuance of common stock	138,093	86,468
Repayments to related party	0	0
Issuance of short term note payable, net of OID	133,785	68,220
Net cash from financing activities	271,878	154,688
Effect of currency translations to cash flow	(51,929)	(14,415)
Net change in cash and cash equivalents	1,158	(73,494)
Beginning of period	12	74,241
End of period	1,170	747
Supplemental cash flow information
Interest paid	0	0
Taxes	0	0
Noncash investing and financing activities:
Debt discount on convertible notes	77,360	68,220
Conversion of loan principal & accrued interest into shares	$ 127,050	$ 0

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
BASIS OF PRESENTATION	NOTE 1 – BASIS OF PRESENTATION These consolidated financial statements of Graphene & Solar Technologies Limited (GSTX or the Company) have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). In the opinion of management, these financial statements include all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for the interim periods. Certain information, accounting policies and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been omitted pursuant to Securities and Exchange Commission (SEC) rules and regulations. These financial statements should be read along with Solar Quartz’s audited financial statements as of September 30, 2020. Going Concern Going Concern 16,225,973 Future issuances of the Company’s equity or debt securities will be required for the Company to finance operations and continue as a going concern. The financial statements do not include any adjustments that may result from the outcome of these uncertainties.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION Principles of Consolidation and Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the accounting and disclosure rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). A summary of the significant accounting policies applied in the preparation of the accompanying financial statements can be found in the Company’s Annual Report in form 10-K for the year ended September 30, 2020. Use of Estimates Significant estimates include but are not limited to the estimated useful lives of equipment for purposes of depreciation and the valuation of common shares issued for services, equipment and the liquidation of liabilities. Cash and Cash Equivalents 1,170 747 no Concentrations Derivative Financial Instruments The Company records all derivatives on the balance sheet at fair value, adjusted at the end of each reporting period to reflect any material changes in fair value, with any such changes classified as changes in derivatives valuation in the statement of operations. The calculation of the fair value of derivatives utilizes highly subjective and theoretical assumptions that can materially affect fair values from period to period. The recognition of these derivative amounts does not have any impact on cash flows. At the date of the conversion of any convertible debt, the pro rata fair value of the related embedded derivative liability is transferred to additional paid-in capital. There was no derivative activity in fiscal quarter ending June 30, 2020. Therefore, no derivative liabilities were recorded during the quarter ended June 30, 2021. Stock-Based Compensation “Compensation - Stock Compensation,” During the quarter ended June 30, 2021, the Company issued 1,100,000 7,888,596 481,000 During the quarter ended June 30, 2021, the Company issued no shares of the Company’s common stock to members of the Board of Directors or employees. Total stock-based compensation expense was $ 481,000 300,000 Foreign Currency Translations Earnings Per Share Reclassifications

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 3 – CONVERTIBLE NOTES PAYABLE The Company’s indebtedness as of June 30,2021 and September 30, 2020 were as follows: Schedule of notes payable Schedule of notes payable Description June 30, September 30, Convertible notes $ 139,563 $ 116,264 Notes Payable $ 78,795 $ 60,000 Other loans 5,755 5,632 Notes Payable and Other Loans During 2015 and 2016, the Company executed promissory notes payable with six individuals with an aggregate principal balance of $ 60,000 10 95,197 90,710 35,197 30,710 10,000 During the year ended September 30, 2020 a Company Advisor, loaned the Company $ 5,781 On May 18, 2021 a Company Advisor, loaned the Company $ 18,795 Convertible Notes Payable As of June 30, 2021 and September 30, 2020, noteholders representing $ 70,747 155,611 147,673 84,863 76,926 47,012 44,614 On February 1, 2016, the Company issued convertible secured note payable of $ 30,000 January 31, 2017 10 0.50 46,241 43,997 16,241 13,997 92,482 86,482 On December 5, 2019, the Company issued a convertible note payable in the amount of $ 68,220 10 December 5, 2021 10,718 On October 2, 2020, the Company closed a Securities Purchase Agreement with Geneva Roth Remark Holdings Inc (“GRRH”). In connection therewith, the Company issued GRRH a convertible note payable in the amount of $ 68,000 10 September 24, 2021 3,000 This convertible note and accrued interest of $ 3,400 232,823 41,543 On November 11, 2020, the Company closed a Securities Purchase Agreement with Geneva Roth Remark Holdings Inc (“GRRH”). In connection therewith, the Company issued GRRH a convertible note payable in the amount of $ 53,000 10 November 11, 2020 3,000 The majority shareholder agreed to increase authorized shares if needed in order to settle this convertible loan note debt. The note was discounted for the full amount and fully amortized during the period. The full discount of $ 33,885 This convertible note and accrued interest of $ 2,650 301,623

RELATED PARTY

RELATED PARTY	9 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY	NOTE 4- RELATED PARTY PGRNZ Limited, a management company controlled by the Company’s Chief Executive Officer, and a Company Director, provides management services to the Company for which the Company is charged $75,000(AUD) quarterly, approximately $ 56,385 As of June 30, 2021 and September 30, 2020, accrued expenses due to PGRNZ and other related parties was $ 863,708 717,075

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	9 Months Ended
	Jun. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 5 – STOCKHOLDERS’ EQUITY Other than for Stock based compensation (see Note 2) and conversions of Notes Payables, 1,900,000 107,617 The Company has a total of 6,778,366

COMMITTMENTS & CONTINGENCIES

COMMITTMENTS & CONTINGENCIES	9 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITTMENTS & CONTINGENCIES	NOTE 6 – COMMITTMENTS & CONTINGENCIES Contingencies From time to time, we may be involved in routine legal proceedings, as well as demands, claims and threatened litigation that arise in the normal course of our business. The ultimate amount of liability, if any, for any claims of any type (either alone or in the aggregate) may materially and adversely affect our financial condition, results of operations and liquidity. In addition, the ultimate outcome of any litigation is uncertain. Any outcome, whether favorable or unfavorable, may materially and adversely affect us due to legal costs and expenses, diversion of management attention and other factors. We expense legal costs in the period incurred. We cannot assure you that additional contingencies of a legal nature or contingencies having legal aspects will not be asserted against us in the future, and these matters could relate to prior, current or future transactions or events. As of June 30, 2021, there were no pending or threatened litigation against the Company.

NEW SUBSIDIARY COMPANY

NEW SUBSIDIARY COMPANY	9 Months Ended
	Jun. 30, 2021
New Subsidiary Company
NEW SUBSIDIARY COMPANY	NOTE 7 – NEW SUBSIDIARY COMPANY US Thin-Film Corporation was registered in April 2021 in the State of Nevada USA as a wholly owned subsidiary of Graphene & Solar Technologies Limited. The purpose of this subsidiary is to hold all of the share capital in Cima Specialty Materials Ltd (“CSML”).

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8 – SUBSEQUENT EVENTS During the month of July 2021 additional Common shares of 1,000,000 0.20 500,000 0.50 Cima Specialty Materials Ltd “CSML” has been acquired by US Thin-Film Corporation under a Share Sale and Purchase Agreement with parent company CIMA Nanotech Holdings Limited. Under the terms of the Agreement 31,665,604 Regulation 144, restricted Common shares of the Company were agreed, approved and issued as full and total consideration for the share sale and purchase of CSML. (Refer also ITEM II MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND PLAN OF OPERATION.)

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Policies)	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Principles of Consolidation and Basis of Presentation	Principles of Consolidation and Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the accounting and disclosure rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). A summary of the significant accounting policies applied in the preparation of the accompanying financial statements can be found in the Company’s Annual Report in form 10-K for the year ended September 30, 2020.
Use of Estimates	Use of Estimates Significant estimates include but are not limited to the estimated useful lives of equipment for purposes of depreciation and the valuation of common shares issued for services, equipment and the liquidation of liabilities.
Cash and Cash Equivalents	Cash and Cash Equivalents 1,170 747 no
Concentrations	Concentrations
Derivative Financial Instruments	Derivative Financial Instruments The Company records all derivatives on the balance sheet at fair value, adjusted at the end of each reporting period to reflect any material changes in fair value, with any such changes classified as changes in derivatives valuation in the statement of operations. The calculation of the fair value of derivatives utilizes highly subjective and theoretical assumptions that can materially affect fair values from period to period. The recognition of these derivative amounts does not have any impact on cash flows. At the date of the conversion of any convertible debt, the pro rata fair value of the related embedded derivative liability is transferred to additional paid-in capital. There was no derivative activity in fiscal quarter ending June 30, 2020. Therefore, no derivative liabilities were recorded during the quarter ended June 30, 2021.
Stock-Based Compensation	Stock-Based Compensation “Compensation - Stock Compensation,” During the quarter ended June 30, 2021, the Company issued 1,100,000 7,888,596 481,000 During the quarter ended June 30, 2021, the Company issued no shares of the Company’s common stock to members of the Board of Directors or employees. Total stock-based compensation expense was $ 481,000 300,000
Foreign Currency Translations	Foreign Currency Translations
Earnings Per Share	Earnings Per Share
Reclassifications	Reclassifications

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Schedule of notes payable	Schedule of notes payable Description June 30, September 30, Convertible notes $ 139,563 $ 116,264 Notes Payable $ 78,795 $ 60,000 Other loans 5,755 5,632

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Accounting Policies [Abstract]
Accumulated deficit	$ 16,225,973	$ 11,235,696

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Sep. 30, 2020	Sep. 30, 2019
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Line Items]
Cash	$ 1,170	$ 747	$ 12	$ 74,241
Cash equivalents	0	0
Proceed from issuance of share	138,093	86,468
Stock-based compensation expense	$ 481,000	$ 300,000
Consultants [Member]
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Line Items]
Number of shares issued	1,100,000		7,888,596
Proceed from issuance of share	$ 481,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Debt Disclosure [Abstract]
Convertible notes	$ 139,563	$ 116,264
Notes Payable	78,795	60,000
Other loans	$ 5,755	$ 5,632

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Nov. 11, 2020	Dec. 05, 2019	Jan. 15, 2019	Feb. 01, 2016	Oct. 02, 2020	Jun. 30, 2021	May 18, 2021	Sep. 30, 2020
Debt Instrument [Line Items]
Convertible notes payable						$ 139,563		$ 116,264
Accrued interest						147,763		132,099
Due to related party						$ 863,708		$ 717,075
Common stock, shares issued						256,571,765		246,248,723
Advisior [Member]
Debt Instrument [Line Items]
Due to related party							$ 18,795	$ 5,781
Promissory Notes Payable [Member]
Debt Instrument [Line Items]
Principal amount						$ 60,000
Interest rate						10.00%
Convertible notes payable						$ 95,197		90,710
Accrued interest						35,197		30,710
Principal balance			$ 10,000
Convertible Secured Notes Payable [Member] | Noteholders [Member]
Debt Instrument [Line Items]
Principal amount of outstanding on debt						70,747
Convertible Secured Notes Payable [Member] | Individual Counterparty [Member]
Debt Instrument [Line Items]
Interest rate				10.00%
Convertible notes payable				$ 30,000		46,241		43,997
Accrued interest						$ 16,241		$ 13,997
Common stock, shares issued						92,482		86,482
Maturity date				Jan. 31, 2017
Common stock per share				$ 0.50
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Interest rate		10.00%
Maturity date		Dec. 5, 2021
Unamortized discount		$ 10,718
Convertible Notes Payable [Member] | Noteholders [Member]
Debt Instrument [Line Items]
Accrued interest						$ 84,863		$ 76,926
Principal amount of outstanding on debt								70,747
Exchange obligation payable						$ 155,611		$ 147,673
Common stock, shares issued						47,012		44,614
Convertible Notes Payable [Member] | Individual Counterparty [Member]
Debt Instrument [Line Items]
Convertible notes payable		$ 68,220
Convertible Note Payable [Member]
Debt Instrument [Line Items]
Unamortized discount						$ 33,885
Convertible Note Payable [Member] | G R R H [Member]
Debt Instrument [Line Items]
Unamortized discount					$ 41,543
Convertible Note Payable [Member] | G R R H [Member] | Securities Purchase Agreement [Member]
Debt Instrument [Line Items]
Principal amount	$ 53,000				$ 68,000
Interest rate	10.00%				10.00%
Maturity date	Nov. 11, 2020				Sep. 24, 2021
Unamortized discount	$ 3,000				$ 3,000
Converted amount					$ 3,400	$ 2,650
Shares converted					232,823	301,623

RELATED PARTY (Details Narrativ

RELATED PARTY (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2021	Sep. 30, 2020
Related Party Transactions [Abstract]
Services Charges	$ 56,385
Accrued expenses Due to related parties	$ 863,708	$ 717,075

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative)	9 Months Ended
	Jun. 30, 2021USD ($)shares
Equity [Abstract]
New common share issued	1,900,000
Stock Issued During Period, Value, New Issues | $	$ 107,617
Number Of Shares Approved	6,778,366

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - $ / shares	1 Months Ended
	Jul. 31, 2021	May 31, 2021
Subsequent Event [Line Items]
Additional common shares issued	1,000,000
Share price		$ 0.50
Stock Issued for compensation	500,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Share price	$ 0.20