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INCOME TAXES (Details 3) - USD ($) | Mar. 31, 2022 | Mar. 31, 2021
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Income Tax Disclosure [Abstract] |  |
Net operating loss carryforwards | $ 7,731,000 | $ 3,909,434
Stock-based compensation expense | 1,824,000 | 554,892
Property and equipment | 80,000 | (18,039)
Reserves, accruals & other | (104,000) | (79,878)
Research and development tax credits | 988,000 | 646,296
Total deferred tax assets | 10,519,000 | 5,012,705
Section 179 assets | (97,000) |
Total deferred tax liabilities | (97,000) |
Less: valuation allowance | (10,422,000) | (5,012,705)
Deferred tax assets, net |  |

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