ACCRUED EXPENSES AND OTHER PAYABLES

12 Months Ended

Mar. 31, 2022

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER PAYABLES

13. ACCRUED EXPENSES AND OTHER PAYABLES

Accrued expenses and other payables consist of the following as of March 31, 2022 and 2021:

	2022		2021
Accrued wages and welfare		78,776		82,548
Accrued expenses		55,000		55,000
Other tax payable		55,814		28,242
Rental payable		27,882		29,741
Customers’ deposits		871,730		150,993
Other payables		356,271		335,460
	$	1,445,473	$	681,984