ACCRUED EXPENSES AND OTHER PAYABLES

12 Months Ended

Mar. 31, 2022

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER PAYABLES

8. ACCRUED EXPENSES AND OTHER PAYABLES

	As of March 31
	2022		2021
Accrued expenses	$	50,388	$	35,066
Other payables		43,513		135,383
Total	$	93,901	$	170,449

Accrued expenses for the years ended March 31, 2022 and 2021 consist of accrued salary, rental, utilities bills, audit fee.

Other payable for the years ended March 31, 2022 and 2021 consist of outstanding marketing expenses and renovation payment and loan from third party.