My technical English is not that good but I'll give it a try:
may be you have to check the carb jetting... With the additional
info requested by Taffy he will give you some advice.
On the other hand, if your bike runs and idles properly under all
conditions this backfiring is common with open exhaust systems.
When abruptly close the throttle after acceleration unburned
and burning mixture reach the exhaust system (because
of the motor braking and camshaft timing overlap) and bang...
Also weather conditions can cause backfiring (air humidity).
I even experienced heavy backfiring when wooded areas
changes to weald during a ride.