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Income Taxes - Schedule of Reconciliation of Provision for Income Taxes (Details) - USD ($)
12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Income Tax Disclosure [Abstract]    
Tax expense at federal statutory rate [1] $ 32,746 $ (20,891)
Statutory depletion carryforward 35,242 (31,384)
Change in valuation allowance (48,570) 46,850
U. S. tax reform, corporate rate reduction
Permanent differences (19,418) 5,427
Other (2)
Total income tax
Effective income tax rate
[1] The federal statutory rate was 21% for fiscal years ending March 31, 2021 and 2020.