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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | Mar. 31, 2021 | Mar. 31, 2020
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Income Tax Disclosure [Abstract] |  |
NOL Federal Carryforward | $ 246,769 | $ 312,430
State NOL Carryforward | 194,388 | 157,967
General business credit |  | 14,196
Inventory differences | 348,921 | 303,529
Stock option compensation expense | 115,730 | 128,220
Allowance for doubtful accounts | 35,877 | 143,748
Insurance contingency |  | 220,425
Reserve for estimated returns | 111,887 | 112,537
Accrued vacation | 13,186 | 42,928
Business interest deduction |  | 55,978
Total deferred tax assets, gross | 1,066,758 | 1,491,958
Less: valuation allowance | 22,649 | 87,842
Total deferred tax assets, net | 1,044,109 | 1,404,116
Depreciable and amortizable assets | 119,242 | 82,512
Prepaid expenses | (37,703) | (35,883)
Net deferred tax liabilities | (156,945) | (118,395)
Net deferred tax asset | $ 887,164 | $ 1,285,721

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