ACCRUED LIABILITIES (Tables)

12 Months Ended

Mar. 31, 2022

Payables and Accruals [Abstract]

SCHEDULE OF ACCRUED LIABILITIES

At March 31, 2022 and March 31, 2021, accrued liabilities were as follows:

	March 31, 2022		March 31, 2021
Income taxes payable	$	1,749,488	$	-
Accrued FAET		2,408,318		1,716,461
Accrued sales commissions		932,712		514,892
Unearned revenue		201,891		361,270
Accrued interest		4,762		22,667
Accrued payroll		458,027		640,717
Accrued professional fees		66,000		45,000
Other accruals		357,616		161,778
	$	6,178,814	$	3,462,785