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INCOME TAXES - Income tax provision (benefit) (Details) - USD ($)
12 Months Ended
Mar. 31, 2023
Mar. 31, 2022
INCOME TAXES    
Loss before income taxes $ (783,422) $ (542,189)
Income tax provision (benefit) 195,584 (192,355)
Net loss (979,006) (349,834)
Deferred:    
Federal (261,372) (567,459)
State 456,956 375,104
Total Deferred 195,584 (192,355)
Income tax provision (benefit) $ 195,584 $ (192,355)