CONVERTIBLE NOTE PAYABLE (Tables)

12 Months Ended

Mar. 31, 2022

Debt Disclosure [Abstract]

Schedule of Convertible Notes Payable

Note*	Issuance Date		Maturity		Coupon		Face Value		Unamortized Discount		Carrying Value
Note 7		3/10/2020		4/18/2022		8%	$	47,800	$	–	$	47,800
Note 8		8/4/2020		4/18/2022		8%		156,000		–		156,000
Note 9		10/2/2020		4/18/2022		8%		205,000		–		205,000
Note 10		10/15/2020		4/18/2022		8%		172,000		–		172,000
Note 11		11/2/2020		4/18/2022		8%		69,000		–		69,000
Note 12		11/12/2020		4/18/2022		8%		69,000		–		69,000
Note 14		12/10/2020		4/18/2022		8%		80,000		–		80,000
Note 16		1/14/2021		4/18/2022		8%		107,000		–		107,000
Note 17		1/27/2021		4/18/2022		8%		60,000		–		60,000
Note 20		4/30/2021		4/30/2022		8%		104,000		339		103,661
Note 21		5/25/2021		5/25/2022		8%		104,000		1,039		102,961
Note 22		6/24/2021		6/24/2022		8%		185,652		16,440		169,212
Note 24		7/24/2021		7/24/2022		8%		265,000		26,315		238,685
Note 25		8/04/2021		8/4/2022		8%		129,800		13,599		116,201
Note 26		8/11/2021		8/11/2022		8%		151,500		15,380		136,120
Note 27		8/16/2021		8/16/2022		8%		88,400		12,288		76,112
Note 28		8/20/2021		8/20/2022		8%		151,500		17,520		133,980
Note 29		8/30/2021		8/30/2022		8%		140,650		16,652		123,998

Note 30	9/02/2021	9/02/2022	8%		216,385		28,641		187,744
Note 31	9/17/2021	9/17/2022	8%		270,480		31,151		239,329
Note 32	9/30/2021	9/30/2022	8%		270,480		34,045		236,435
Note 34	10/26/2021	10/26/2022	8%		270,480		38,932		231,548
Note 35	10/30/2021	10/30/2022	8%		46,800		34,584		12,216
Note 36	11/03/2021	11/03/2022	8%		270,480		27,491		242,989
Note 37	11/16/2021	11/16/2022	8%		324,576		95,326		229,250
Note 38	11/30/2021	11/30/2022	8%		270,480		60,147		210,333
Note 39	12/10/2021	12/10/2022	8%		601,000		135,594		465,406
Note 40	12/15/2021	12/15/2022	8%		270,480		66,910		203,570
Note 41	12/23/2021	12/23/2022	8%		54,100		13,832		40,268
Note 42	1/4/2022	1/4/2023	8%		270,480		32,311		238,169
Note 43	1/12/2022	1/12/2023	8%		300,000		255,936		44,064
Note 44	1/19/2022	1/19/2023	8%		270,480		46,654		223,826
Note 45	2/02/2022	2/02/2023	8%		270,480		37,049		233,431
Note 46	2/03/2022	2/03/2023	8%		425,000		362,619		62,381
Note 47	2/15/2022	2/15/2023	8%		270,480		28,517		241,963
Note 48	2/24/2022	2/24/2023	8%		211,640		180,545		31,095
Note 49	3/01/2022	3/01/2023	8%		120,000		105,462		14,538
Note 50	3/01/2022	3/01/2023	8%		270,480		37,434		233,046
Note 51	3/16/2022	3/16/2023	8%		270,480		35,721		234,759
Note 52	3/22/2022	3/22/2023	8%		120,000		108,000		12,000
Total				$	7,951,563	$	1,916,473	$	6,035,090

* Notes 1, 2, 3, 4, 5 and 6 in the amounts of $82,000, $208,000, $27,000, $62,000, $202,400 and $78,000, respectively, were fully converted as of March 31, 2022.

* On October 18, 2021, the maturity dates of each of Notes 7, 8, 9, 10, 11, 12, 14, 16, and 17 were extended to April 18, 2022 and the lender waived all penalty interest for non-payment.

* On July 7, 2022, the maturity date of each of Notes 8, 9, 10, 11, 12, 14, 16, 17, 20, 21, 22, 24, 25, 26, 27, 28, 29, 30, 31, 32, 34, 36, 37, 38, & 40 were extended to December 31, 2022, and the lender waived all penalty interest for non-payment.

*Note 23 in the amount of $180,400 was paid in cash on November 23, 2021. The Company recognized a gain on extinguishment of debt in the amount of $32,544, related to the write off of the derivative liability.

*Note 33 in the amount of $86,900 was paid in cash on February 7, 2022. The Company recognized a gain on extinguishment of debt in the amount of $74,059

Between April 1, 2021, and March 31, 2022, the Company issued to “accredited investors,” Convertible Promissory Notes aggregating a principal amount of $7,253,063. The Company received an aggregate net proceeds of $6,419,958 after $689,498 in original note discount and $40,250 in legal fees. The Company has agreed to pay interest on the unpaid principal balance at the rate of eight percent (8%) per annum from the dates on which Notes are issued until the same becomes due and payable, whether at maturity or upon acceleration, prepayment or otherwise. The Company shall have the right to prepay the Notes, provided it makes a payment as set forth in the agreements.

The outstanding principal amount of the Notes is convertible into the Company’s common stock at the lender’s option at $0.01 per share for the first six months of the term of the Notes. The notes have varying conversion rates. After the six-month anniversary, the conversion price is equal to 63%-70% of the average of the three lowest trading prices of the Company’s common stock. Five of 40 notes outstanding have a fixed conversion rate of $0.002.

The following is a summary of convertible notes payable as of March 31, 2021:

Note*	Inception Date	Maturity	Coupon	Face Value		Unamortized Discount		Carrying Value
Note 5	1/27/2020	1/27/2021	8%	$	202,400	$	-	$	202,400
Note 6	2/19/2020	2/19/2021	8%		85,800		-		85,800
Note 7	3/10/2020	3/10/2021	8%		85,800		-		85,800
Note 8	8/4/2020	8/4/2021	8%		156,000		22,400		133,600
Note 9	10/2/2020	10/2/2021	8%		205,000		68,000		137,000
Note 10	10/15/2020	10/15/2021	8%		172,000		45,911		126,089
Note 11	11/2/2020	11/2/2021	8%		69,000		21,287		47,713
Note 12	11/12/2020	11/12/2021	8%		69,000		13,892		55,108
Note 14	12/10/2020	12/10/2021	8%		80,000		24,738		55,262
Note 15	12/29/2020	12/29/2021	8%		55,650		43,660		11,990
Note 16	1/14/2021	1/14/2022	8%		107,000		31,364		75,636
Note 17	1/27/2021	1/27/2021	8%		60,000		21,437		38,563
Note 18	2/3/2021	2/3/2022	8%		45,250		38,608		6,642
Note 19	2/12/2021	2/12/2022	8%		69,000		55,870		13,130
				$	1,461,900	$	387,167	$	1,074,733

Schedule of amortization expense, interest expense and accrued interest on debt

Note	Interest Expense		Accrued Interest		Amortization of Debt Discount		Unamortized
Note 5		17,913		–		–		–
Note 6		9,821		–		–		–
Note 7		15,529		21,504		–		–
Note 8		28,987		30,867		22,400		–
Note 9		26,510		34,597		68,000		–
Note 10		21,630		27,925		45,911		–
Note 11		8,337		10,590		21,287		–
Note 12		8,148		10,250		13,892		–
Note 14		8,833		10,779		24,738		–
Note 15		12		–		43,660		–
Note 16		11,113		12,570		31,364		–
Note 17		6,190		6,664		21,437		–
Note 18		1,180		–		38,608		–
Note 19		2,027		–		55,870		–

Note 20		7,636		7,636		3,661		339
Note 21		7,066		7,066		5,041		1,039
Note 22		11,393		11,393		41,089		16,440
Note 23		8,019		–		8,928		–
Note 24		14,346		14,347		45,050		26,315
Note 25		6,799		6,799		23,111		13,599
Note 26		7,704		7,704		26,234		15,380
Note 27		4,398		4,398		19,316		12,288
Note 28		7,405		7,405		29,196		17,520
Note 29		6,566		6,566		20,054		16,652
Note 30		9,960		9,960		33,843		28,641
Note 31		12,449		12,450		37,679		31,151
Note 32		10,790		10,790		29,760		34,045
Note 33		3,314		–		78,210		–
Note 34		9,663		9,664		24,329		38,932
Note 35		1,600		1,600		7,535		34,584
Note 36		8,774		8,774		17,908		27,491
Note 37		9,604		9,604		36,584		95,326
Note 38		7,173		7,173		24,855		60,147
Note 39		15,939		15,939		58,366		135,594
Note 40		6,284		6,284		26,965		66,910
Note 41		1,162		1,162		3,775		13,832
Note 42		5,098		5,098		5,983		32,311
Note 43		5,195		5,195		44,034		255,936
Note 44		4,209		4,209		8,317		46,654
Note 45		3,379		3,379		6,777		37,049
Note 46		5,216		5,216		62,381		362,619
Note 47		2,608		2,608		5,332		28,517
Note 48		1,624		1,624		31,065		180,545
Note 49		789		789		3,663		105,462
Note 50		1,779		1,779		3,135		37,434
Note 51		889		889		3,004		35,721
Note 52		237		237		12,000		108,000
Total	$	375,298	$	363,483	$	1,174,347	$	1,916,473

Schedule of Debt Conversions

Note	Conversion Date	Shares issued in conversion	Fair value of shares		Face Value		Accrued Interest		Total Debt		Derivative liability		Net (gain) / loss
Note 5	October 5, 2021	44,293,306		199,320		100,000		13,479	$	113,479		87,568		(1,727)
Note 5	October 19, 2021	37,306,982		182,058		102,400		15,318		117,718		102,328		(37,988)
Note 6	December 28, 2021	33,658,688		90,878		40,000		5,944		45,944		45,268		(334)
Note 7	February 2, 2022	27,717,906		80,382		38,000		5,947		43,947		36,550		(115)
Note 6	March 3, 2022	29,114,880		101,902		38,000		6,022		44,022		56,924		956
		172,091,762	$	654,540	$	318,400	$	46,710	$	365,110	$	328,638	$	(39,208)