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INCOME TAXES (Details 2)
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 0
Research and development tax credits (6.00%) (3.00%)
Section 179 assets 0.00% 0.00%
Change in valuation allowance 34.00% 31.00%
Effective income tax rate 0.00% 0.00%