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INCOME TAXES (Details 3) - USD ($) | Mar. 31, 2021 | Mar. 31, 2020
--- | --- | ---
Income Tax Disclosure [Abstract] |  |
Net operating loss carryforwards | $ 3,909,434 | $ 1,965,118
Stock-based compensation expense | 554,892 | 364,989
Property and equipment | (18,039) | 6,842
Reserves, accruals & other | (79,878) | (7,181)
Research and development tax credits | 646,296 | 237,716
Total deferred tax assets | 5,012,705 | 2,567,484
Less: valuation allowance | (5,012,705) | (2,567,484)
Deferred tax assets, net |  |

X
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