CONVERTIBLE PROMISSORY NOTES AND SHORT TERM LOANS (Tables)

6 Months Ended

Sep. 30, 2021

Debt Disclosure [Abstract]

SCHEDULE OF CONVERTIBLE PROMISSORY NOTES AND SHORT TERM LOANS

	Total
	$
Year ended March 31, 2021
Face value of convertible notes issued		12,588,000
Debt discount		(9,400,503	)
Debt issuance cost		(2,311,854	)
Day 1 value of convertible notes issued		875,643
Accretion of debt discount		1,802,807
Amortization of debt issuance cost		678,348
Total accretion and amortization expenses		2,481,155
Conversion to common shares (Note 8)		(739,000	)
Balance at March 31, 2021		2,617,798
Three months ended June 30, 2021
Accretion of debt discount		1,833,967
Amortization of debt issuance cost		501,200
Total accretion and amortization expenses		2,335,167
Conversion to common shares (Note 8)		(1,157,500	)
Balance at June 30, 2021		3,795,465
Three months ended September 30, 2021
Accretion of debt discount		4,627,415
Amortization of debt issuance cost		537,304
Total accretion and amortization expenses		5,164,719
Conversion to common shares (Note 8)		(8,679,000	)
Balance at September 30, 2021		281,184