ACCRUED LIABILITIES (Tables)

12 Months Ended

Mar. 31, 2023

Payables and Accruals [Abstract]

SCHEDULE OF ACCRUED LIABILITIES

At March 31, 2023 and March 31, 2022, accrued liabilities were as follows:

	March 31, 2023		March 31, 2022
Accrued FAET	$	1,808,065	$	2,408,318
Accrued professional fees		736,323		66,000
Income taxes payable		403,739		1,749,488
Accrued sales commissions		252,366		932,712
Unearned revenue		101,593		201,891
Accrued interest		2,681		4,762
Accrued payroll		430,344		458,027
Other accruals		618,243		357,616
	$	4,353,354	$	6,178,814