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INCOME TAXES (Details 1)
12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Income Tax Disclosure [Abstract]    
Federal statutory rate (21.00%) (21.00%)
State tax rate, net of federal benefit (7.00%) (7.00%)
Permanent differences 0.00% 0.00%
Research and development tax credits (3.00%) (6.00%)
Section 179 assets 0.00% 0.00%
Changes in valuation allowance 31.00% 34.00%
Effective income tax rate 0.00% 0.00%