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INCOME TAXES - Income tax provision (benefit) (Details) - USD ($)
12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
INCOME TAXES    
Income (loss) before income taxes $ 425,511 $ (414,610)
Income tax provision (benefit) 104,880 (73,041)
Net income (loss) 320,631 (341,569)
Current    
Federal (76,185) 0
State 0 0
Total Current (76,185) 0
Deferred    
Federal 148,151 (26,328)
State 32,914 (46,713)
Total Deferred 181,065 (73,041)
Income tax provision (benefit) 104,880 (73,041)
U.S. operations    
INCOME TAXES    
Income (loss) before income taxes 435,534 (403,419)
Foreign operations    
INCOME TAXES    
Income (loss) before income taxes $ (10,033) $ (11,191)