Nascent Biotech (NBIO) S-118 Dec 20IPO registrationFinancial data

Company Profile

Cover

Cover	6 Months Ended
Cover	Sep. 30, 2020
Cover [Abstract]
Entity Registrant Name	Nascent Biotech Inc.
Entity Central Index Key	0001622057
Document Type	S-1
Amendment Flag	false
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Filer Category	Non-accelerated Filer
Entity Ex Transition Period	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2020	Mar. 31, 2020	Mar. 31, 2019
Current assets:
Cash	$ 99,198	$ 3,218	$ 131,472
Total current assets	99,198	3,218	131,472
Total assets	99,198	3,218	131,472
Current liabilities:
Accounts payable and accrued expense	715,154	852,664	525,636
Convertible note - net of discount	11,250	88,815	0
Derivative liability	13,806	603,836	0
Note payable	0	50,000	0
Due to related parties	170,000	1,283,607	88,000
Total current liabilities	910,210	2,878,922	613,636
Total liabilities	910,210	2,878,922	613,636
Commitments and contingencies	0	0	0
Stockholders' deficit:
Preferred stock, $0.001 par value, 50,000,000 authorized, 740,000 issued and outstanding	740	60	0
Common stock, $0.001 par value; 500,000,000 authorized, 67,180,691 and 44,890,262 issued and outstanding, respectively	67,181	44,890	32,647
Additional paid-in capital	16,580,981	13,916,995	12,318,685
Accumulated deficit	(17,459,914)	(16,837,649)	(12,833,496)
Total stockholders' deficit	(811,012)	(2,875,704)	(482,164)
Total liabilities and stockholder' deficit	$ 99,198	$ 3,218	$ 131,472

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2020	Mar. 31, 2020	Mar. 31, 2019
Stockholders' deficit
Preferred stock, shares par value	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	10,000,000	10,000,000
Series A preferred stock, shares authorized		60,000	60,000
Preferred stock, shares issued	740,000	0	0
Preferred stock, shares outstanding	740,000	0	0
Common stock, shares par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	100,000,000	100,000,000
Common stock, shares issued	67,180,691	44,890,262	32,646,635
Common stock, shares outstanding	67,180,691	44,890,262	32,646,635

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Mar. 31, 2020	Mar. 31, 2019
CONSOLIDATED STATEMENTS OF OPERATIONS
Revenue					$ 0	$ 0
Operating expenses:
Consulting expense	$ 360,920	$ 186,770	$ 720,735	$ 313,040	2,832,672	0
General and administrative expense	110,390	41,890	168,171	160,578	320,930	1,114,942
Research and development	89,693	98,861	223,445	127,653	293,709	254,006
Income (loss) from operations	(561,003)	(327,528)	(1,112,351)	(601,271)	(3,447,311)	(1,368,948)
Other income (expense):
Interest income	0	1	3	6	6	41
Change in fair value	201,464	0	640,030	0	470,216	0
Financing costs	0	0	3,000	0
Interest expense	(58,756)	(4,329)	(146,946)	(4,323)	(86,632)	0
Gain (loss) on change in fair value of derivative liabilities			640,030	0	(470,216)	0
Total other income (expense)	142,711	(4,328)	490,087	(4,317)	(556,848)	41
Net income (loss) before income tax					(4,004,153)	(1,368,907)
Income tax					0	0
Net income (loss)	$ (418,294)	$ (331,856)	$ (622,265)	$ (605,594)	$ (4,004,153)	$ (1,368,907)
Net income (loss) per share, basic and diluted	$ 0	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.12)	$ (0.05)
Weighted average number of shares outstanding, basic and diluted	64,342,645	33,572,695	57,531,414	33,176,663	34,392,716	30,090,416

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS EQUITY (DEFICIT) - USD ($)	Total	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Balance, shares at Mar. 31, 2018		27,753,365
Balance, amount at Mar. 31, 2018	$ (86,379)	$ 27,754	$ 0	$ 11,350,456	$ (11,464,589)
Common stock issued for cash, shares		2,277,142
Common stock issued for cash, amount	643,000	$ 2,277	$ 0	640,723	0
Common stock issued to related parties for service, shares		600,418
Common stock issued to related parties for service, amount	130,536	$ 600	$ 0	129,936	0
Common stock issued for warrant exercise, shares		1,665,710
Common stock issued for warrant exercise, amount	83,286	$ 1,666	$ 0	81,620	0
Common stock issued for service, shares		350,000
Common stock issued for service, amount	77,550	$ 350	$ 0	77,550	0
Option expense	38,400	0	0	38,400	0
Net loss	(1,368,907)	$ 0	$ 0	0	(1,368,907)
Balance, shares at Mar. 31, 2019		32,646,635
Balance, amount at Mar. 31, 2019	(482,164)	$ 32,647	$ 0	12,318,685	(12,833,496)
Common stock issued to related parties for service, shares		137,872
Common stock issued to related parties for service, amount	25,721	$ 138	$ 0	25,583	0
Common stock issued for warrant exercise, shares		21,427
Common stock issued for warrant exercise, amount	1,071	$ 21	$ 0	1,050	0
Common stock issued for service, shares		50,000
Common stock issued for service, amount	9,550	$ 50	$ 0	9,500
Net loss	(273,738)	$ 0	$ 0	0	(273,738)
Common stock issued to Related parties for AP settlement, shares		639,536
Common stock issued to Related parties for AP settlement, amount	99,000	$ 640	$ 0	98,360	0
Balance, shares at Jun. 30, 2019		33,495,470
Balance, amount at Jun. 30, 2019	(620,560)	$ 33,496	$ 0	12,453,178	(13,107,234)
Balance, shares at Mar. 31, 2019		32,646,635
Balance, amount at Mar. 31, 2019	(482,164)	$ 32,647	$ 0	12,318,685	(12,833,496)
Net loss	(605,594)
Balance, shares at Sep. 30, 2019			110,000
Balance, amount at Sep. 30, 2019	(801,146)	$ 33,774	$ 110	12,604,060	(13,439,090)
Balance, shares at Mar. 31, 2019		32,646,635
Balance, amount at Mar. 31, 2019	(482,164)	$ 32,647	$ 0	12,318,685	(12,833,496)
Common stock issued for cash, shares		1,350,000
Common stock issued for cash, amount	115,000	$ 1,350	$ 0	113,650	0
Common stock issued to related parties for service, shares		1,345,522
Common stock issued to related parties for service, amount	176,422	$ 1,345	$ 0	175,077	0
Common stock issued for warrant exercise, shares		21,427
Common stock issued for warrant exercise, amount	1,071	$ 21	$ 0	1,050	0
Common stock issued for service, shares		6,300,000
Common stock issued for service, amount	927,300	$ 6,300	$ 0	921,000	0
Net loss	(4,004,153)
Common stock issued for the conversion of preferred shares, shares		757	(50,000)
Common stock issued for the conversion of preferred shares, amount	0	$ 757	$ (50)	(707)	0
Common stock issued accrued payables - related party, shares		2,469,536
Common stock issued accrued payables - related party, amount	293,320	$ 2,470	$ 0	290,850	0
Preferred shares issued, shares			110,000
Preferred shares issued, amount	110,000	0	$ 110	109,890	0
Financing cost	(12,500)	$ 0	$ 0	(12,500)	0
Balance, shares at Mar. 31, 2020		44,890,262	60,000
Balance, amount at Mar. 31, 2020	(2,875,704)	$ 44,890	$ 60	13,916,995	(16,837,649)
Balance, shares at Jun. 30, 2019		33,495,470
Balance, amount at Jun. 30, 2019	(620,560)	$ 33,496	$ 0	12,453,178	(13,107,234)
Common stock issued to related parties for service, shares		27,500
Common stock issued to related parties for service, amount	3,520	$ 28	$ 0	3,492	0
Common stock issued for service, shares		250,000
Common stock issued for service, amount	37,750	$ 250	$ 0	37,500	0
Net loss	(331,856)	0	$ 0	0	(331,856)
Preferred shares issued for cash, shares			110,000
Preferred shares issued for cash, amount	110,000	0	$ 220	109,890
Balance, shares at Sep. 30, 2019			110,000
Balance, amount at Sep. 30, 2019	(801,146)	$ 33,774	$ 110	12,604,060	(13,439,090)
Balance, shares at Mar. 31, 2020		44,890,262	60,000
Balance, amount at Mar. 31, 2020	(2,875,704)	$ 44,890	$ 60	13,916,995	(16,837,649)
Common stock issued for service, shares		677,000
Common stock issued for service, amount	85,440	$ 677	$ 0	84,763	0
Net loss	(203,971)	$ 0	$ 0	0	(203,971)
Common stock issued to Related parties for AP settlement, shares		13,831,101
Common stock issued to Related parties for AP settlement, amount	1,387,872	$ 13,831	$ 0	1,374,041	0
Common stock issued for related parties for service, shares		2,007,000
Common stock issued for related parties for service, amount	190,915	$ 2,007	$ 0	188,908	0
Common stock issued for preferred shares, shares			(60,000)
Common stock issued for preferred shares, amount	0	$ 0	$ (60)	0	0
Balance, shares at Jun. 30, 2020		62,793,607
Balance, amount at Jun. 30, 2020	(1,397,437)	$ 62,795	$ 0	15,581,388	(17,041,620)
Balance, shares at Mar. 31, 2020		44,890,262	60,000
Balance, amount at Mar. 31, 2020	(2,875,704)	$ 44,890	$ 60	13,916,995	(16,837,649)
Net loss	(622,265)
Balance, shares at Sep. 30, 2020		67,180,691	740,000
Balance, amount at Sep. 30, 2020	(811,012)	$ 67,181	$ 740	16,580,981	(17,495,914)
Balance, shares at Jun. 30, 2020		62,793,607
Balance, amount at Jun. 30, 2020	(1,397,437)	$ 62,795	$ 0	15,581,388	(17,041,620)
Common stock issued for cash, shares		2,677,397
Common stock issued for cash, amount	150,000	$ 2,677	$ 0	147,323	0
Common stock issued for service, shares		728,572
Common stock issued for service, amount	44,151	$ 728	$ 0	43,423	0
Net loss	(418,294)	0	$ 0	0	(418,294)
Preferred issued for cash, shares			640,000
Preferred issued for cash, amount	640,000	0	$ 640	639,360	0
Preferred issued for debt, shares			100,000
Preferred issued for debt, amount	100,000	$ 0	$ 100	99,900	0
Common stock issued for service- related parties, shares		918,115
Common stock issued for service- related parties, amount	64,268	$ 918	$ 0	63,350	0
Common stock issued for accounts payable, shares		63,000
Common stock issued for accounts payable, amount	63,000	$ 63	$ 0	6,237	0
Balance, shares at Sep. 30, 2020		67,180,691	740,000
Balance, amount at Sep. 30, 2020	$ (811,012)	$ 67,181	$ 740	$ 16,580,981	$ (17,495,914)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended		12 Months Ended
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Sep. 30, 2020	Sep. 30, 2019	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net loss	$ (622,265)	$ (605,594)	$ (4,004,153)	$ (1,368,907)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	129,591	76,541	927,300	208,436
Stock based compensation- related parties	254,309		176,422
Option expense			0	38,400
(Gain) loss in fair value of derivative liability	(640,030)	0	470,216	0
Debt discount expense	122,435	0	61,185	0
Financing cost			(1,250)	0
Changes in operating assets and liabilities:
Accounts payable and accrued expenses	(112,375)	151,271	327,028	322,263
Due to related parties	274,265	140,710	1,488,927	88,000
Net cash used in operating activities	(594,020)	(237,072)	(554,325)	(711,808)
Cash flows from financing activities:
Common stock issued for exercise of warrants	0	1,071	1,071	83,286
Proceeds from the sale of preferred shares for cash	640,000	110,000	110,000	0
Proceeds from sale of common stock and warrants			0	643,000
Proceeds from notes payable	50,000	0	50,000
Proceeds from the sale of common stock			115,000	0
Proceeds from convertible note			150,000	0
Net cash provided by financing activities	690,000	111,071	426,071	726,286
Net decrease in cash	95,960	(126,001)	(128,254)	14,478
Cash - beginning of year	3,218	131,472	131,472	116,994
Cash - end of period	99,198	5,471	3,218	131,472
SUPPLEMENT DISCLOSURES:
Interest paid	0	0	0	0
Income taxes paid	$ 0	$ 0	$ 0	0
Non Cash Transactions
Common stock issued for conversion of preferred shares	13,011		570,000
Common stock issued for accrued expenses- related party	$ 1,387,872	$ 99,000
Common stock issued for accounts payable	11,300	0
Common stock issued for convertible debt	150,000	0
Preferred shares issued for notes payable	$ 100,000	$ 0
Common stock issued for payables - related parties			$ 282,000	0
Common stock issued for retiring preferred shares			$ 757	$ 0

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	6 Months Ended	12 Months Ended
ORGANIZATION AND NATURE OF OPERATIONS	Sep. 30, 2020	Mar. 31, 2020
ORGANIZATION AND NATURE OF OPERATIONS
NOTE 1 - ORGANIZATION AND NATURE OF OPERATIONS	Nascent Biotech, Inc. (“Nascent” or the “Company”) was incorporated on March 3, 2014 under the laws of the State of Nevada. In July, 2014, Jin-En entered into an Exchange Agreement with an entity formerly known as Nascent Biotech, Inc., a Nevada corporation which is now known as Nascent Biologics, Inc. (“Biologics”). As part of the Exchange Agreement, Jin-En changed its name to “Nascent Biotech Inc.” and the entity formerly known as “Nascent Biotech, Inc.”, changed its name to Nascent Biologics, Inc. and became the Company’s wholly owned subsidiary. The Company is actively developing its primary asset Pritumumab for the treatment of brain cancer and pancreatic cancer. Nascent is also actively researching other cancers that have a high probability of benefiting from the therapeutic effects of Pritumumab because they share a common target. Pritumumab has shown to be very effective at low doses in previous clinical studies in Japan. Nascent is a pre-clinical stage biopharmaceutical company that focuses on biologic drug candidates that are preparing for initial clinical testing for the treatment of brain and pancreatic cancer. On March 31, 2017, the Company filed its IND submission with the United States Food and Drug Administration (FDA) for clearance to begin Phase I clinical trials. On December 7, 2018, the Company received a letter from the FDA allowing it to use a specific lot of drug substance to begin phase 1 clinical trials. Due to the low potency testing of the initial lot, this drug substance will not be used in the clinical trials. On October 30, 2020 the Company filed additional data requests and additional testing of the product and additional materials to answer specific questions from the FDA to remove the partial clinical hold. The Company has an open clinical trial to begin clinical trials on brain cancer patients projected to start January, 2021.	Nascent Biotech, Inc (“Nascent “the Company”) was incorporated on March 3, 2014 under the laws of the State of Nevada. On July 15, 2014 Biotech entered into a reverse merger with Jin-En Group International Holding Company (Jin-En). Jin-En issued 7,500,200 shares of its common stock for all the outstanding shares of Nascent Biotech, Inc. In addition, Jin-En cancelled 15,000,000 shares of its common stock. Prior to the merger Jin-En had 22,829,400 shares outstanding. Jin-En changed its name to Nascent Biotech, Inc. Jin-En had $19,000 of net liabilities at the date of the merger. The net liabilities of Jin-En consisted of the following as of the date of the merger: Receivable from Biotech $ 60,000 Accounts payable (19,000 ) Convertible note (60,000 ) Net liabilities $ (19,000 ) The Company is actively developing its primary asset Pritumumab for the treatment of brain cancer and pancreatic cancer. Nascent is also actively researching other cancers that have a high probability of benefiting from the therapeutic effects of Pritumumab because they share a common target. Nascent is a clinical stage biopharmaceutical company that focuses on biologic drug candidates that are preparing for initial clinical testing for the treatment of brain and pancreatic cancer. The Company has contracted to open Phase 1 clinical studies during the third quarter of this calendar year.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended	12 Months Ended
BASIS OF PRESENTATION	Sep. 30, 2020	Mar. 31, 2020
BASIS OF PRESENTATION
NOTE 2 - BASIS OF PRESENTATION	The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles. The Company has elected a fiscal year ending on March 31. The accompanying unaudited interim consolidated financial statements of the Company for the three and six months ended September 30, 2020 and 2019 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information in accordance with Securities and Exchange Commission and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s annual report on Form 10-K for the year ended March 31, 2020. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position and the results of operations for the interim periods presented herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for any subsequent quarters or for an entire year. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Nascent Biotech, Inc. and its wholly-owned subsidiary Nascent Biologics, Inc. All intercompany accounts and transactions have been eliminated. Recent Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases. The main provisions of ASU No. 2016-02 require management to recognize lease assets and lease liabilities for all leases. ASU 2016-02 retains a distinction between finance leases and operating leases. The classification criteria for distinguishing between finance leases and operating leases are substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous release’s guidance. The result of retaining a distinction between finance leases and operating leases is that under the lessee accounting model, the effect of leases in the statement of comprehensive income and the statement of cash flows is largely unchanged from previous U.S. GAAP. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements and related disclosures. The Company computes net loss per share in accordance with ASC 260, Earnings per Share We have identified the conversion features of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using the Black-Scholes pricing model. We estimate the fair value of the derivative liabilities at the inception of the financial instruments, at the date of conversions to equity and at each reporting date, recording a derivative liability, debt discount, and a gain or loss on change in derivative liabilities as applicable. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and variable conversion prices based on market prices as defined in the respective agreements. These inputs are subject to significant changes from period to period and to management’s judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances. Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, accounts payable and accrued expenses and shareholder loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Financial assets and liabilities recorded at fair value in our condensed consolidated balance sheets are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1 – Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2 – Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3 – Inputs reflecting management’s best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following table summarizes the change in the fair value of the derivative liabilities during the three and six months ended June 30, 2020: Fair value as of March 31, 2020 $ 603,836 Additions at fair value -- Transfers in (out) of Level 3 -- Change in fair value (590,030 ) Fair value as of September 30, 2020 $ 13,806	Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles. The Company has elected a fiscal year ending on March 31. Principles of Consolidation The accompanying consolidated financial statements include the accounts of Nascent Biotech, Inc. and its wholly-owned subsidiary Nascent Biologics, Inc. All intercompany accounts and transactions have been eliminated. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company as of March 31, 2020 did not have any cash equivalents. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the periods. The extent to which the COVID-19 pandemic may directly or indirectly impact our business, financial condition, and results of operations is highly uncertain and subject to change. We considered the potential impact of the COVID-19 pandemic on our estimates and assumptions and there was not a material impact to our consolidated financial statements as of and for the year ended March 31, 2020. Actual results could differ from estimates making it reasonably possible that a change in the estimates could occur in the near term. Stock-Based Compensation The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances. Research and Development Expense Research and development costs are expensed in the period they are incurred in accordance with ASC 730, Research and Development unless they meet specific criteria related to technical, market and financial feasibility, as determined by management, including but not limited to the establishment of a clearly defined future alternative use for the product, and the availability of adequate resources to complete the project. If all criteria are met, the costs are deferred and amortized over the expected useful life of the project, or expensed as research and development as the material are consumed, or written off if a product is abandoned. At March 31, 2019 and 2020, the Company had zero capitalized associated with materials held with a future alternative use. The cost of these materials is to be expensed as research and development as the materials are consumed or designated for usage. As the Company is preparing to begin clinical studies using a dose escalation method, it is not feasible to determine if the additional product will be needed for the brain cancer studies. Property and Equipment Property and equipment is recorded at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the expected useful life of the asset (3 to 5 years), beginning when the asset is available and ready for use. Expenditures associated with upgrades and enhancements that improve, add functionality, or otherwise extend the life of property and equipment are capitalized, while expenditures that do not, such as repairs and maintenance, are expensed as incurred. For the years ended March 31, 2019 and 2020, depreciation expense totaled zero, respectively. Impairment of Long-Lived Assets The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. There was no impairment recognized during the years ended March 31, 2019 and 2020. Income Taxes Deferred tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized. The Company accounts for income taxes under the provisions of FASB ASC 740, Accounting for Income Taxes Basic and Diluted Net Income (Loss) per Share Basic net income (loss) per share calculations are calculated on the basis of the weighted average number of common shares outstanding during the year. During the year ended March 31, 2020 the Company had a net loss so the options and warrants outstanding were not part the loss per share calculation as they would be antidilutive. Diluted income (loss) per share calculations includes the dilutive effect of warrants and options on the weighted average of the per share calculation. Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, accounts payable and accrued expenses and shareholder loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Financial assets and liabilities recorded at fair value in our condensed consolidated balance sheets are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1– Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2– Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3– Inputs reflecting management’s best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following table summarizes the change in the fair value of the derivative liabilities during the years ended March 31, 2020 and 2019: Fair value as of March 31, 2018 $ -- Additions at fair value -- Transfers in (out) of Level 3 -- Change in fair value -- Fair value as of March 31, 2019 $ -- Additions at fair value 133,620 Transfers in (out) of Level 3 -- Change in fair value 470,216 Fair value as of March 31, 2020 $ 603,836 Recent Accounting Pronouncements Stock-Based Compensation In June 2018, the FASB issued an ASU that expanded the scope of Topic 718, Compensation–Stock Compensation, to include share-based payments to nonemployees in exchange for goods and services. That ASU substantially aligned the accounting for share-based payments to nonemployees and employees. However, it required share-based payments to nonemployee customers to be accounted for under Topic 606, Revenue from Contracts with Customers, as a reduction of revenue, similar to other sales incentives To address diversity in these areas, the new guidance requires companies to measure and classify (on the balance sheet) share-based payments to customers by applying the guidance in Topic 718. As a result, the amount recorded as a reduction in revenue would be measured based on the grant-date fair value of the share-based payment. ASU No. 2019-08 is effective for entities that have not yet adopted the amendments in ASU No. 2018-07, the amendments in ASU No. 2019-08 are effective for public business entities in fiscal years beginning after December 15, 2019. As the Company has no revenue, this pronouncement will not have any effect on the financial statements.

GOING CONCERN

GOING CONCERN	6 Months Ended	12 Months Ended
GOING CONCERN	Sep. 30, 2020	Mar. 31, 2020
GOING CONCERN
NOTE 3 - GOING CONCERN	The Company’s consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has a working capital deficit and has incurred losses from operations. The Company has no revenue to cover its operating costs and the Company will incur additional expenses in the future developing their product. These factors raise substantial doubt about the company’s ability to continue as a going concern. The Company engages in research and development activities that must be satisfied in cash secured through outside funding. The Company may offer noncash consideration and seek equity lines as a means of financing its operations. If the Company is unable to obtain revenue producing contracts or financing or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.	The Company’s consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company, as shown in the accompanying consolidated balance sheets, has working capital deficit of $2,875,704 and an accumulated deficit of $16,837,649 as of March 31, 2020. The Company does not have a source of revenue to cover its operating costs. These factors raise substantial doubt about the company’s ability to continue as a going concern. The Company will engage in research and development activities that must be satisfied in cash secured through outside funding. The Company will offer noncash consideration and seek equity lines as a means of financing its operations. If the Company is unable to obtain revenue producing contracts or financing or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2020	Mar. 31, 2020
RELATED PARTY TRANSACTIONS
NOTE 4 - RELATED PARTY TRANSACTIONS	On September 1, 2015, the Company entered five-year employment contracts with three of its officers and directors. Under the terms of the agreements the Company issued shares of common stock to the officers and directors equaling 11% of the outstanding shares of the Company as of the date of the contracts. As additional future shares are issued, the officers and directors are entitled to additional shares so their aggregate ownership percentage remains at 11% of the outstanding shares of the Company. The following table sets forth the shares earned under these contracts as of September 30, 2020: Officer and Director Initial Share Awards Under the Contracts Additional Shares Earned to Maintain Ownership Percentage Total Shares Earned President 1,028,910 2,325,869 3,354,779 Chief Financial Officer 617,346 1,395,523 2,012,869 Executive Vice President 617,346 1,267,553 1,884,899 Total 2,263,602 4,988,945 7,252,547 During the year ended March 31, 2020 the Board of Directors amended the compensation plan so that the total amount per the officer agreements allow for the accrual of the full amount due each officer per their contract. The table below sets forth the annual amounts per the contracts: Officer and Director Fiscal Year Annualized Compensation Being Paid President $ 250,000 Chief Financial Officer $ 180,000 Executive Vice President $ 140,000 Total $ 570,000 On June 5, 2019, two officers and directors of the Company converted $99,000 of accrued fees into 639,536 shares of common stock at $0.1548 per share. On July 11, 2019, an officer and director of the Company advanced the Company $10,000. The advance was on demand and bears no interest. On July 26, 2019, the Company repaid the $10,000 advance to the officer and director of the Company. During the six months ended September 30, 2019 the Company issued 165,372 shares of common stock to three officers and a director for service with a value of $29,241. During the six month period ended September 30, 2019 the Company paid the related parties (three officers and directors) $59,000 in consulting fees in cash and accrued $120,710 of the consulting fees for a total of $179,710. In addition $6,209 in expenses were accrued for the related parties. During the six months period ended September 30, 2019, Company paid $4,000 plus had an outstanding accrual of $9,000 with a related party and Chairman of the Scientific Board. During the same period in 2018, Company paid the same related party $9,000 in consulting fees and accrued $6,000 of the fees. During the six months ended September 30, 2020 four officers and directors were issued 2,925,115 shares of common stock with a value of $247,655 for service. During the six months period ended September 30, 2020 three officers of the Company converted $1,387,872 of accrued compensation into 13,831,101 shares of common stock of the Company. On September 1, 2020, the Company entered five-year compensation agreements with two of its officers and directors. Under the terms of the agreements the Company issued shares of common stock to the officers and directors equaling 18% of the outstanding shares of the Company as additional future shares are issued. The officers and directors are entitled to additional future shares so their aggregate ownership percentage remains at 18% of the future outstanding shares of the Company. In addition, the officers ae entitled to future bonuses including a signing bonus totaling $170,000 which was accrued during the period ending September 30, 2020 plus additional bonuses based on their performance. Officer and Director Fiscal Year Annualized Compensation Base Being Paid Non-dilutive shares percentage President $ 252,000 12 % Chief Financial Officer $ 180,000 6 % Total $ 430,000 18 %	On September 1, 2015, the Company entered into five year employment contracts with three of its officers and directors. Under the terms of the agreements the Company issued shares of common stock to the officers and directors equaling 11% of the outstanding shares of the Company as of the date of the contracts. As additional future shares are issued, the officers and directors are entitled to additional shares, so their aggregate ownership percentage remains at 11% of the outstanding shares of the Company. The following table sets forth the shares earned under these contracts from inception through year ended March 31, 2020: Officer and Director Initial Share Awards Under the Contracts Additional Shares Earned to Maintain Ownership Percentage Total Shares Earned President 1,028,910 1,218,084 2,246,994 Chief Financial Officer 617,346 733,553 1,350,899 Executive Vice President 617,346 733,553 1,350,899 Total 2,263,602 2,685,190 4,948,792 In addition, if the officers and directors are removed from the Company, they are entitled to receive a cash severance payment per annum for each year of the term of the contract less salary payments received to date of termination. The table below sets forth the annual salary and annual severance amounts per the contracts: Officer and Director Annual Compensation Paid for Fiscal Year Annual Compensation per Contract for Fiscal Year President (3) $ 186,000 $ 250,000 Chief Financial Officer (1) $ 132,000 $ 180,000 Executive Vice President (2) $ 84,000 $ 140,000 Total $ 402,000 $ 570,000 For the year ended March 31, 2020: (1) The Chief Financial Officer was paid $29,000 in cash and accrued $151,000 in fees (2) The Executive Vice President was paid $6,000 in cash and accrued $134,000 in fees (3) The President and Chief Executive Officer was paid $105,000 in cash and accrued $145,000 in fees. During the years ended March 31, 2019, the Company paid a consultant and former officer of the Company $23,000 and accrued $7,000 in consulting fees. During the year ended March 31, 2019, the Company issued 600,418 shares of common stock to three officers with a fair value of $130,536 for services and compensation During the year ended March 31, 2020, three officers and directors and the chairman of the Scientific Board of the Company converted $293,320 of accrued fees into 2,469,536 shares of common stock at $0.10- $0.1725 per share. As of March 31, 2019, the Company had $88,000 due to officers and directors. During the year ended March 31, 2020 an officer and director of the Company advanced the Company $37,620, $4,250 in cash and $33,370 in payment of accounts payable bills. As of March 31, 2020 the officer and director is owed $21,876. During the year ended March 31, 2020, the Company issued 1,345,522 shares of common stock to three officers and a director for service with a value of $176,422. For the year ended March 31, 2020 the Company paid the related parties (three officers and directors) $140,000 in consulting fees in cash and accrued $430,000 of the consulting fees for a total of $570,000. In addition $26,226 in expenses were accrued for the related parties. During the year ended March 31, 2020 the Company accrued an additional $854,926 in fees for three officers and directors for the difference of the amount they received or accrued and the amount required per their employment contracts from the inception of the contracts for a balance due related parties of $1,283,607 as of March 31, 2020 compared to $ 88,000 for the same period in 2019.

LICENSE SETTLEMENT

LICENSE SETTLEMENT	12 Months Ended
LICENSE SETTLEMENT	Mar. 31, 2020
LICENSE SETTLEMENT
NOTE 5 - LICENSE SETTLEMENT	On October 12, 2017, the Company signed a consulting agreement with a former license holder. Under the terms of the agreement the Company, commencing February 1, 2018 will pay the consultant $1,000 per month for 24 months. In addition, the Company will pay the consultant an additional $24,000 during the term of the agreement at the Company’s discretion. In return, the consultant forgave all royalty payments plus any past claims to the product per the previous agreement dated September 21, 2015, plus provide consulting services to the Company as directed by the Company. As of March 31, 2020, the consultant is owed $25,000 .

EQUITY

EQUITY	6 Months Ended	12 Months Ended
EQUITY	Sep. 30, 2020	Mar. 31, 2020
EQUITY
NOTE 6 - EQUITY	Preferred On July 25, 2019, the Company issued 110,000 shares of series A convertible preferred to one entity with a value of $110,000 for cash. Each share of series A preferred is convertible after 180 days to four shares of common stock or at the lowest of: (i) the fixed conversion price; (ii) the equitant of 70% of the lowest closing price for the 20 days prior to the conversion of the preferred shares. During the six months period ended September 30, 2020 the Company issued 740,000 shares of Series A preferred stock and 3,700,000 warrants; 640,000 for $640,000 in cash and $100,000 for debt. The stock is convertible into common stock at 10 cents per share or 50% of the lowest trading price, whichever is lower 5 days prior to conversion. The Company has the right to convert the shares nine months after the issuance. The warrants are convertible at $0.15 per share within two years of issuance. In addition the Company agreed to filing an S-1 by September 21, 2020 for the common stock to be converted and the underlying common shares for the warrants. The S-1 has not been filed. During the six months ended September 30, 2020 the Company issued 1,352,529 shares of common stock for the conversion of 60,000 shares of preferred stock. Common On June 5, 2019, two officers and directors of the Company converted $99,000 of accrued fees into 639,536 shares of common stock at $0.1548 per share. During June 2019, two warrant holders exercised 21,427 warrants for common stock at $0.05 per share for cash of $1,071. During the six months period ended September 30, 2019 Company issued 300,000 shares of common stock to two entities with a value of $47,300 for service. During the six months ended September 30, 2019, the Company issued 165,372 shares of common stock to three officers and a director for service with a value of $29,241. During the six months ended September 30, 2020 the Company issued 98,715 shares of common stock with a value of $10,875 for settlement of accounts payable. During the Six months ended September 30, 2020 the Company issued 1,405,572 shares of common stock with a value of $136,245 for service. During the six months ended September 30, 2020 the Company issued 1,352,529 shares of common stock for the conversion of 60,000 shares of preferred stock. During the six months ended September 30, 2020 three officers and a director were issued 2,925,115 shares of common stock with a value of $247,655 for service. During the six months ended September 30, 2020, the Company issued 2,677,397 shares of common stock for the conversion of $150,000 of convertible debt. During the six months period ended September 30, 2020 three officers of the Company converted $1,387,872 of accrued compensation into 13,831,101 shares of common stock of the Company.	Preferred Stock On July 10, 2019, the Company filed an amended articles of Incorporation designating 1,500,000 shares of preferred stock as Series A non-voting Convertible preferred shares convertible into common stock at four shares of common for each one share of preferred. On July 25, 2019, the Company issued 110,000 shares at $1.00 per share of series A convertible preferred to one entity with a value of $110,000 for cash. As part of the issuance, the Company incurred a fee of $12,500 which was offset against paid in capital. Each share of series A preferred is convertible after 180 days to four shares of common stock ($0.25 per share) or at the lowest of: (i) the fixed conversion price; (ii) the equitant of 70% of the lowest closing price for the 20 days prior to the conversion of the preferred shares and accrues 7% interest annually. During the year ended March 31, 2020, the Company redeemed 50,000 preferred shares for 757,142 shares of common stock Common Stock During the year ended March 31, 2019 the Company issued 1,277,142 shares of common stock to 15 individuals plus 237,747 warrants to eight individuals for $393,000 in cash. The warrants vest immediately and terminate in one year with conversion prices ranging from $0.05-$0.50. During the year ended March 31, 2019 the Company issued 1,000,000 shares of common stock to one individual for cash of $250,000. During year ended March 31, 2019 the Company issued 1,665,710 shares of common stock for the exercise of 1,665,710 warrants for cash of $83,286. During the year ended March 31, 2019 the Company issued 350,000 shares of common stock of the Company to six individuals with a value of $77,900 for service. During the year ended March 31, 2019 the Company issued 600,418 shares of common stock to three officers of the Company with a value of $130,536 for service. During the year ended March 31, 2020, three officers and directors and the chairman of the Scientific Board of the Company converted $293,320 of accrued fees into 2,469,536 shares of common stock at $0.10-$0.17 per share. During the year ended March 31, 2020 the Company issued 1,350,000 shares of common stock with a value of $115,000 for cash. During the year ended March 31, 2020 the Company issued 1,345,422 shares of common stock to three officers and a director for service with a value of $176,422. During the year ended March 31, 2020, two warrant holders exercised 21,427 warrants for common stock at $0.05 per share for cash of $1,071. During the year ended March 31, 2020 the Company issued 6,300,000 shares of common stock with a value of $927,300 for service. During the year ended March 31, 2020 the Company issued 757,142 share of common stock for the conversion of 50,000 shares of preferred stock.

OPTIONS

OPTIONS	6 Months Ended	12 Months Ended
OPTIONS	Sep. 30, 2020	Mar. 31, 2020
OPTIONS
NOTE 7 - OPTIONS	As of June 30, 2019 there was no option expenses recognized by the Company and the balance of unrecognized option expense was zero. The following sets forth the options granted and outstanding during the six months ended September 30, 2020: Options Weighted Average Exercise Price Weighted Average Remaining Contract Life Number of Options Exercisable Intrinsic Value Outstanding at March 31, 2019 1,405,000 $ 0.34 5.80 1,405,000 $ -- Granted -- -- -- -- -- Exercised -- -- -- -- -- Outstanding at September 30, 2020 1,405,000 $ 0.34 5.30 1,405,000 $ -- The weighted average remaining life and intrinsic value of the options as of September 30, 2020, was 5.3 years and zero, respectively.	The Company under its 2015 option plan issues options to various officers, directors, and consultants. The options vest in equal annual installments over a five year period with the first 20% vested when the options were granted. All of the options are exercisable at a purchase price based on the last trading price of the Company’s common stock on the date of grant and have a term of 10 years. On April 1, 2016, the Company issued 40,000 options to a consultant under the 2015 option program. The options are exercisable into the Company’s common stock at $0.30 per share, have term of 10 years and vest in 5 equal annual installments with the first installment vesting on the date of grant. This award to a nonemployee is revalued at each reporting period until completion of services. On April 1, 2016, the Company entered a consulting agreement under which the consultant was granted 30,000 options. In addition, the consultant received additional option grants of 30,000 options on April 1, 2017 and 40,000 options on April 1, 2018. The options are exercisable into the Company’s common stock at $0.30 per share, have term of 10 years and vest in 5 equal annual installments with the first installment vesting on the date of grant. On July 20, 2016, the Company granted from the 2015 Option Program 300,000 options each to three officers and directors for a total of 900,000 options being granted. The options are exercisable into the Company’s common stock at an exercise price of $0.301 per share and were vested and expensed at the date of issuance. The fair value at date of granted was determined to be $484,205. On April 1, 2018, the Company granted from the 2015 Option Program 40,000 options to one consultant. The options are exercisable into the Company’s common stock at an exercise price of $0.25 per share and were vested and expensed at the date of issuance. The fair value at date of granted was determined to be $9,991. During the years ended March 31, 2019 and 2020, the Company expensed an aggregate of $38,400 and zero, respectively related to its option awards. The unrecognized future balance to be expensed over the remaining vesting term of the options is zero as of March 31, 2020 and $497 as of March 31, 2019. The following sets forth the options granted and outstanding during the years ended March 31, 2020 and 2019: Options Weighted Average Exercise Price Weighted Average Remaining Contract Life Number of Options Exercisable Intrinsic Value Outstanding at March 31, 2018 1,365,000 $ 0.35 7.88 1,236,000 $ -- Granted 40,000 0.25 9.00 16,000 -- Exercised -- -- -- -- -- Outstanding at March 31, 2019 1,405,000 $ 0.34 6.80 1,397,000 $ -- Granted Exercised Outstanding at March 31, 2020 1,405,000 $ .34 5.80 1,405,000 $ --

WARRANTS

WARRANTS	6 Months Ended	12 Months Ended
WARRANTS	Sep. 30, 2020	Mar. 31, 2020
OPTIONS
NOTE 8 - WARRANTS	During the six months ended June 30, 2019 two individuals exercised 21,427 warrants into 21,427 shares of common stock for cash of $1,071. During the six months period ended September 30, 2020 the Company granted 3,700,000 warrants to four entities as part of the issuance of 740,000 Series A convertible preferred shares. The warrants expire in two years and convertible into common stock at $0.15 per share. The Company used the Black Scholes Pricing model to estimate the fair value of the warrants as of grant date, using the following key inputs: market prices of the Company’s common stock at dates of grant between $0.08-0.110 per share, conversion price of $0.15, volatility of 312.5%-314.49% and discount rate of 0.14-0.16%. Based on the fair value of the common stock of $437,000 and recalculated value of the warrants of $349,605 the fair value of the warrants was calculated to be 41 % of the total value or $303,000. During the period ended September 30, 2020 the valuation did not resulted in a deemed dividend from the down round calculation. Weighted Weighted Average Average Remaining Exercise Contract Intrinsic Warrants Price Life Value Outstanding at March 31, 2019 237,747 $ 0.20 0.25 $ 18,470 Granted -- -- -- -- Exercised (21,427 ) 0.05 -- -- Expired (107,044 ) (0.05 ) -- -- Outstanding at June 30, 2019 109,276 -0.05 0.25 --- Granted 3,700,000 0.15 2.0 -- Exercised -- -- -- -- Expired (109,276 ) (0.37 ) -- -- Outstanding at September 30, 2020 3,700,000 $ 0.15 1.85 $ -- As of September 30, 2020 the Company outstanding warrants totaled 3,700,000.	During the year ended March 31, 2019, the Company issued 237,747 warrants for cash proceeds in stock and warrants. Each warrant is exercisable, within one year of the issuance, into one share of the Company’s common stock at $0.05 to $0.50 per share. S Note 6- Equity) During the year ended March 31, 2019 seventeen individuals exercised 1,665,710 warrants into 1,665,710 shares of common stock for cash of $83,286. As of March 31, 2019, the Company had total outstanding warrants of 237,747. During the year ended March 31, 2019, 274,084 warrants expired. During the year ended March 31, 2020 two individuals exercised 21,427 warrants into 21,427 shares of common stock for cash of $1,071. During the year ended March 31, 2020, 216,320 warrants expired. The weighted average remaining life and intrinsic value of the warrants as of March 31, 2020 was zero. Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Life Intrinsic Value Outstanding at March 31, 2018 1,939,794 $ 0.09 .38 $ 333,133 Granted 237,747 0.20 .87 -- Expired (274,084 ) (0.35 ) -- -- Exercised (1,665,710 ) 0.05 -- -- Outstanding at March 31, 2019 237,747 $ 0.20 .25 $ 18,470 Granted -- -- -- -- Exercised (21,427 ) 0.05 Expired (216,320 ) 0.05 Outstanding at March 31, 2020 -- $ 0.00 0.00 $ -- As of March 31, 2020 there were no warrants outstanding.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Mar. 31, 2020
INCOME TAXES
NOTE 9 - INCOME TAXES	At March 31, 2020 and 2019, the Company had federal net operating loss carry forwards of approximately $11,293,780 and $8,395,599, respectively. Components of net deferred tax assets, including a valuation allowance, are as follows at March 31, 2020 and 2019: March 31, 2020 March 31, 2019 Deferred tax assets: Net operating loss $ 2,371,694 $ 1,763,076 Less: Valuation allowance (2,371,694 ) (1,763,076 ) Net deferred tax assets $ -- $ -- In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company’s policy is to recognize stock based compensation and interest accrued related to unrecognized tax benefits in expenses and penalties in operating expenses The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not the deferred tax assets would not be realized as of March 31, 2020. Based on the recent change in corporation tax rates the Company calculated the deferred tax asset for the years ended March 31, 2020 and 2019 at 21%. The parent Company due to its loses has not filed US Corporate tax returns and is subject to examination back to March 31, 2015.

CONVERTIBLE DEBT

CONVERTIBLE DEBT	6 Months Ended	12 Months Ended
CONVERTIBLE DEBT	Sep. 30, 2020	Mar. 31, 2020
LICENSE SETTLEMENT
NOTE 10 - CONVERTIBLE DEBT	On December 31, 2019, the Company signed a guaranteed interest rate of 7% Convertible note for $161,250 with an OID of $11,250. The note was funded on January 3, 2020 . The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion or $0.078 whichever is lower. The note may be repaid to the issuer within 180 days from issuance at variable premium rates of 115% to 135% above face value calculated on the outstanding face value of the note plus guaranteed interest . On May 7, 2020, The Company issued an 8% $50,000 one year convertible note. The note is convertible into common stock at the lesser of $0.20 per share or 80% of the lowest closing bid five days prior to conversion. On July 7, 2020, $50,000 of the one year convertible note payable was converted into 50,000 shares of series A preferred During the six months ended September 30, 2020, the Company issued 2,677,397 shares of common stock for the conversion of $150,000 of convertible debt leaving a balance of $11,250 in principal.	On December 31, 2019, the Company signed a guaranteed interest rate of 7% Convertible note for $161,250 with an OID of $11,250. The note was funded on January 3, 2020 . The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion or $0.078 whichever is lower. The note may be repaid to the issuer within 180 days from issuance at variable premium rates of 115% to 135% above face value calculated on the outstanding face value of the note plus guaranteed interest.

FAIR VALUE MEASUREMENTS AND DER

FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES	6 Months Ended	12 Months Ended
FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES	Sep. 30, 2020	Mar. 31, 2020
FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES
NOTE 11 - FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES	As defined in (Financial Accounting Standards Board ASC 820), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities, and listed equities. Level 2 – Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date and includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options, and collars. Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value As September 30, 2020, the Company believes the amounts reported for cash, payables, accrued liabilities and amounts due to related parties approximate their fair values due to the nature or duration of these instruments. The following table represents the change in the fair value of the derivative liabilities during the quarter ended September 30, 2020: Level 1 Level 2 Level 3 Fair value of derivative liability as of March 31, 2020 $ -- $ -- $ 603,836 Change in fair value due to conversion of debt (144,120 ) Change in fair value of the derivative -- -- (445,910 ) -- -- Balance at September 30, 2020 $ -- $ -- $ 13,806 The estimated fair value of the derivative liabilities at September 30, 2020 was calculated using the Binomial Lattice pricing model with the following assumptions: Risk-free interest rate .10 % Expected life in years 0.25 Dividend yield 0 % Expected volatility 46.00 %	As defined in (Financial Accounting Standards Board ASC 820), fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 – Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities, and listed equities. Level 2 – Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date and includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options, and collars. Level 3 – Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value As of March 31, 2020, the Company believes the amounts reported for cash, payables, accrued liabilities and amounts due to related parties approximate their fair values due to the nature or duration of these instruments. The following table represents the change in the fair value of the derivative liabilities during the year ended March 31, 2020: Level 1 Level 2 Level 3 Fair value of derivative liability as of March 31, 2019 $ -- $ -- $ -- Debt discount related to new debt -- -- 133,620 Change in fair value of the derivative -- -- 470,216 -- -- Balance at March 31, 2020 $ -- $ -- $ 603,836 The estimated fair value of the derivative liabilities at March 31, 2020 was calculated using the Binomial Lattice pricing model with the following assumptions: Risk-free interest rate 1.80 % Expected life in years 0.25 Dividend yield 0 % Expected volatility 214.00 %

NOTE PAYABLE

NOTE PAYABLE	6 Months Ended	12 Months Ended
NOTE PAYABLE	Sep. 30, 2020	Mar. 31, 2020
NOTE PAYABLE
NOTE 12 - NOTE PAYABLE	On March 25, 2020, the Company issued a secured note with face value of $50,000. The note matures on July 24, 2020 and bears interest at 7% per annum. In the event of a default the obligation increase to 150% of the outstanding balance and the interest rate increases to 12%. On July 7, 2020 , the $50,000 note payable was converted into 50,000 shares of Series A preferred shares. The interest on the note was forgiven.	On March 25, 2020, the Company issued a secured note with face value of $50,000. The note matures on July 24, 2020 and bears interest at 7% per annum. In the event of a default the obligation increase to 150% of the outstanding balance and the interest rate increases to 12%.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2020	Mar. 31, 2020
COMMITMENTS AND CONTINGENCIES
NOTE 13 - COMMITMENTS AND CONTINGENCIES	On September 30, 2016, the Company entered a cell line sales agreement with the product manufacturer. Under the terms of the agreement the Company is obligated to make future payments based on the milestones of its achievements. These future payments may be as followed; 1. $100,000 upon the initiation (first dose/first patient) of the first Phase I clinical trial (or equivalent) of a Product; 2. $225,000 upon the initiation (first dose/first patient) of the first Phase III clinical trial (or equivalent) of a Product 3. $225,000 payable upon the first Biologics License Application approval (or equivalent) of a product. 4. Annual maintenance fee upon completion of phase I manufacturing or the transfer of the cell line from Catalent’s control of $50,000; 5. A contingent sales fee upon first commercial sale of a product of 1% of sales or $150,000 whichever is greater payable quarterly. As of September 30, 2020 $178,000 was due for the annual maintenance fee plus interest. On March 9, 2020, the Board of Directors of the Company adapted an expense bonus program. Under the program, if an acquisition, merger or change in control is affected, 10% of the value of the transaction will be allocated to pay the expenses of the transaction including but not limited to legal, accounting, transfer fees and other miscellaneous expense. The balance of the fund after expenses will be allocation 20% to directors and 80% to officers and employees of the Company as allocated by the Chief Executive Officer and approved by the Board of Directors.	On June 30, 2016, the Company entered into a cell line sales agreement with the product manufacture. Under the terms of the agreement the company is obligated to make future payments based on the milestones of its achievements. These future payments may be as followed; 1. $100,000 upon the initiation (first dose/first patient) of the first Phase I clinical trial (or equivalent) of a product. 2. $225,000 upon the initiation (first dose/first patient) of the first Phase III clinical trial (or equivalent) of a product 3. $225,000 payable upon the first BLA approval (or equivalent) of a product. 4. Annual maintenance fee upon completion of phase I manufacturing or the transfer of the cell line from Catalent’s control of $50,000. 5. A contingent sales fee upon product sales of 1% of sales or $150,000 whichever is greater. As of March 31, 2020 the Company accrued $100,000 of maintenance fees plus interest of $28,000 for a total of $128,000. On March 9, 2020 the Company by action of the Board of Directors, adopted an Expense Bonus Agreement whereby, at the sale of the Company, ten percent of the sale price will be allocated to direct expenses of the transaction with any unused balance being allocated at 80% to officers and employees and 20% to directors.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended	12 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2020	Mar. 31, 2020
SUBSEQUENT EVENTS
NOTE 14 - SUBSEQUENT EVENTS	On October 30, 2020, the Company signed a term sheet with Alpha Holdings, Inc (Alpha) whereby Alpha, subject to a definitive agreement agreeable to both parties will invest US $ 5,000,000 in the Company. The term sheet outlines the terms of the agreement with a projected closure by December 31, 2020 for an initial investment of $2,500,000 and an additional investment of $2,500,000 on about April 30, 2021. The investment will be in the Company’s common stock to be priced at a low of six cents per share and a high of 10 cents per share subject to a 90 day weighted average pricing before closing. Upon completion of the $5,000,000 investment Alpha may elect a majority of the board of directors of the Company. On October 28, 2020, the Company issued a $82,500 convertible note with an OID of $7,500. The note matures on October 28,2021 and bears fixed interest of 10%. After 180 days the note may be converted into common stock of the Company at a 35% discount to the lowest trading price during the 20 days prior to conversion. On November 1, 2020, the Company entered into aa compensation agreement with a director as part of the appointment as Chief Operating Officer. On November 4, 2020, 90,000 shares of series A convertible preferred shares and $600 of interest were converted into 3,235,714 shares of common stock. The balance of preferred shares outstanding after this conversion is 650,000. On November 12, 2020, the Company issued a $138,000 convertible note with an OID of $10,000. The note matures on October 28,2021 and bears interest at 10% per annum. After 180 days the note may be converted into common stock of the Company at $0.04 per share or a 30% discount to the VWAC during the 20 days prior to conversion. On November 12, 2020, 98,285 shares of series A convertible preferred shares of interest were converted into 3,510,214 shares of common stock. The balance of preferred shares outstanding after this conversion is 551,715. The Company has evaluated subsequent events to determine events occurring after September 30, 2020 through November 13, 2020 that would have a material impact on the Company’s financial results or require disclosure and have determined none exist other than those noted above in this footnote.	In April and May 2020, the Company issued 790,279 shares of common stock for the conversion of 35,000 shares of Series A preferred shares plus expenses of $3,000. In April and May 2020, the Company issued 185,000 shares of common stock to 4 individuals with a value of $29,900 for service. On May 6, 2020, the Company issued a secured note with face value of $50,000. The note matures on September 5, 2020 and bears interest at 7% per annum. In the event of a default the obligation increase to 150% of the outstanding balance and the interest rate increases to 12%. On May 14, 2020, the Company issued 1,952,381 shares of common stock to two officers and directors with a value of $200,000 for debt due the officers. On May 12, 2020, the Company issued 417,000 shares of common stock with a value of $50,000 as partial payment for a contractual agreement to commence laboratory studies for the Company. On June 6, 2020, the Company issued 35,715 shares of common stock to one entity with a value of $5,000 for accounts payable.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended	12 Months Ended
BASIS OF PRESENTATION (Policies)	Sep. 30, 2020	Mar. 31, 2020
BASIS OF PRESENTATION
Basis of Presentation		The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles. The Company has elected a fiscal year ending on March 31.
Principle of consolidation		The accompanying consolidated financial statements include the accounts of Nascent Biotech, Inc. and its wholly-owned subsidiary Nascent Biologics, Inc. All intercompany accounts and transactions have been eliminated.
Recent Accounting Pronouncements Stock-Based Compensation	In February 2016, the FASB issued ASU No. 2016-02, Leases. The main provisions of ASU No. 2016-02 require management to recognize lease assets and lease liabilities for all leases. ASU 2016-02 retains a distinction between finance leases and operating leases. The classification criteria for distinguishing between finance leases and operating leases are substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous release’s guidance. The result of retaining a distinction between finance leases and operating leases is that under the lessee accounting model, the effect of leases in the statement of comprehensive income and the statement of cash flows is largely unchanged from previous U.S. GAAP. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements and related disclosures. The Company computes net loss per share in accordance with ASC 260, Earnings per Share We have identified the conversion features of certain of our convertible notes payable as derivatives. We estimate the fair value of the derivatives using the Black-Scholes pricing model. We estimate the fair value of the derivative liabilities at the inception of the financial instruments, at the date of conversions to equity and at each reporting date, recording a derivative liability, debt discount, and a gain or loss on change in derivative liabilities as applicable. These estimates are based on multiple inputs, including the market price of our stock, interest rates, our stock price volatility and variable conversion prices based on market prices as defined in the respective agreements. These inputs are subject to significant changes from period to period and to management’s judgment; therefore, the estimated fair value of the derivative liabilities will fluctuate from period to period, and the fluctuation may be material. The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances.	In June 2018, the FASB issued an ASU that expanded the scope of Topic 718, Compensation–Stock Compensation, to include share-based payments to nonemployees in exchange for goods and services. That ASU substantially aligned the accounting for share-based payments to nonemployees and employees. However, it required share-based payments to nonemployee customers to be accounted for under Topic 606, Revenue from Contracts with Customers, as a reduction of revenue, similar to other sales incentives To address diversity in these areas, the new guidance requires companies to measure and classify (on the balance sheet) share-based payments to customers by applying the guidance in Topic 718. As a result, the amount recorded as a reduction in revenue would be measured based on the grant-date fair value of the share-based payment. ASU No. 2019-08 is effective for entities that have not yet adopted the amendments in ASU No. 2018-07, the amendments in ASU No. 2019-08 are effective for public business entities in fiscal years beginning after December 15, 2019. As the Company has no revenue, this pronouncement will not have any effect on the financial statements.
Cash and Cash Equivalents		The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. The Company as of March 31, 2020 did not have any cash equivalents.
Fair Value of Financial Instruments	The Company’s financial instruments consist of cash and cash equivalents, accounts payable and accrued expenses and shareholder loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Financial assets and liabilities recorded at fair value in our condensed consolidated balance sheets are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1 – Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2 – Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3 – Inputs reflecting management’s best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following table summarizes the change in the fair value of the derivative liabilities during the three and six months ended June 30, 2020: Fair value as of March 31, 2020 $ 603,836 Additions at fair value -- Transfers in (out) of Level 3 -- Change in fair value (590,030 ) Fair value as of September 30, 2020 $ 13,806	The Company’s financial instruments consist of cash and cash equivalents, accounts payable and accrued expenses and shareholder loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Financial assets and liabilities recorded at fair value in our condensed consolidated balance sheets are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1– Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2– Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3– Inputs reflecting management’s best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The following table summarizes the change in the fair value of the derivative liabilities during the years ended March 31, 2020 and 2019: Fair value as of March 31, 2018 $ -- Additions at fair value -- Transfers in (out) of Level 3 -- Change in fair value -- Fair value as of March 31, 2019 $ -- Additions at fair value 133,620 Transfers in (out) of Level 3 -- Change in fair value 470,216 Fair value as of March 31, 2020 $ 603,836
Use of Estimates		The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the periods. The extent to which the COVID-19 pandemic may directly or indirectly impact our business, financial condition, and results of operations is highly uncertain and subject to change. We considered the potential impact of the COVID-19 pandemic on our estimates and assumptions and there was not a material impact to our consolidated financial statements as of and for the year ended March 31, 2020. Actual results could differ from estimates making it reasonably possible that a change in the estimates could occur in the near term.
Stock-Based Compensation		The Company accounts for stock-based compensation to employees and consultants in accordance with FASB ASC 718. Stock-based compensation to employees is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite employee service period. The Company accounts for stock-based compensation to other than employees in accordance with FASB ASC 505-50. Equity instruments issued to other than employees are valued at the earlier of a commitment date or upon completion of the services, based on the fair value of the equity instruments and is recognized as expense over the service period. The Company estimates the fair value of stock-based payments using the Black Scholes option-pricing model for common stock options and warrants and the closing price of the Company’s common stock for common share issuances.
Research and Development Expense		Research and development costs are expensed in the period they are incurred in accordance with ASC 730, Research and Development unless they meet specific criteria related to technical, market and financial feasibility, as determined by management, including but not limited to the establishment of a clearly defined future alternative use for the product, and the availability of adequate resources to complete the project. If all criteria are met, the costs are deferred and amortized over the expected useful life of the project, or expensed as research and development as the material are consumed, or written off if a product is abandoned. At March 31, 2019 and 2020, the Company had zero capitalized associated with materials held with a future alternative use. The cost of these materials is to be expensed as research and development as the materials are consumed or designated for usage. As the Company is preparing to begin clinical studies using a dose escalation method, it is not feasible to determine if the additional product will be needed for the brain cancer studies.
Property and Equipment		Property and equipment is recorded at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the expected useful life of the asset (3 to 5 years), beginning when the asset is available and ready for use. Expenditures associated with upgrades and enhancements that improve, add functionality, or otherwise extend the life of property and equipment are capitalized, while expenditures that do not, such as repairs and maintenance, are expensed as incurred. For the years ended March 31, 2019 and 2020, depreciation expense totaled zero, respectively.
Impairment of Long-Lived Assets		The Company reviews the carrying value of its long-lived assets annually or whenever events or changes in circumstances indicate that the historical-cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the asset by comparing the undiscounted future net cash flows expected to result from the asset to its carrying value. If the carrying value exceeds the undiscounted future net cash flows of the asset, an impairment loss is measured and recognized. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value is estimated based upon either discounted cash flow analysis or estimated salvage value. There was no impairment recognized during the years ended March 31, 2019 and 2020.
Income Taxes		Deferred tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. A valuation allowance is established when necessary to reduce deferred tax assets to the amounts expected to be realized. The Company accounts for income taxes under the provisions of FASB ASC 740, Accounting for Income Taxes
Basic and Diluted Net Income (Loss) per Share		Basic net income (loss) per share calculations are calculated on the basis of the weighted average number of common shares outstanding during the year. During the year ended March 31, 2020 the Company had a net loss so the options and warrants outstanding were not part the loss per share calculation as they would be antidilutive. Diluted income (loss) per share calculations includes the dilutive effect of warrants and options on the weighted average of the per share calculation.
Principle of consolidation	The accompanying consolidated financial statements include the accounts of Nascent Biotech, Inc. and its wholly-owned subsidiary Nascent Biologics, Inc. All intercompany accounts and transactions have been eliminated.

ORGANIZATION AND NATURE OF OP_2

ORGANIZATION AND NATURE OF OPERATIONS (Tables)	12 Months Ended
ORGANIZATION AND NATURE OF OPERATIONS (Tables)	Mar. 31, 2020
ORGANIZATION AND NATURE OF OPERATIONS
Schedule net liabilities of Jin-En	Receivable from Biotech $ 60,000 Accounts payable (19,000 ) Convertible note (60,000 ) Net liabilities $ (19,000 )

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	6 Months Ended	12 Months Ended
BASIS OF PRESENTATION (Tables)	Sep. 30, 2020	Mar. 31, 2020
BASIS OF PRESENTATION
Schedule of Summarizes of change in the fair value of the derivative liabilities	Fair value as of March 31, 2020 $ 603,836 Additions at fair value -- Transfers in (out) of Level 3 -- Change in fair value (590,030 ) Fair value as of September 30, 2020 $ 13,806	Fair value as of March 31, 2018 $ -- Additions at fair value -- Transfers in (out) of Level 3 -- Change in fair value -- Fair value as of March 31, 2019 $ -- Additions at fair value 133,620 Transfers in (out) of Level 3 -- Change in fair value 470,216 Fair value as of March 31, 2020 $ 603,836

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS (Tables)	Sep. 30, 2020	Mar. 31, 2020
RELATED PARTY TRANSACTIONS (Tables)
Schedule of shares earned by related party		Officer and Director Initial Share Awards Under the Contracts Additional Shares Earned to Maintain Ownership Percentage Total Shares Earned President 1,028,910 1,218,084 2,246,994 Chief Financial Officer 617,346 733,553 1,350,899 Executive Vice President 617,346 733,553 1,350,899 Total 2,263,602 2,685,190 4,948,792
Schedule of annual salary and annual severance amounts		Officer and Director Annual Compensation Paid for Fiscal Year Annual Compensation per Contract for Fiscal Year President (3) $ 186,000 $ 250,000 Chief Financial Officer (1) $ 132,000 $ 180,000 Executive Vice President (2) $ 84,000 $ 140,000 Total $ 402,000 $ 570,000
Schedule of additional bonus	Officer and Director Fiscal Year Annualized Compensation Base Being Paid Non-dilutive shares percentage President $ 252,000 12 % Chief Financial Officer $ 180,000 6 % Total $ 430,000 18 %
Schedule of shares earned by related party	Officer and Director Initial Share Awards Under the Contracts Additional Shares Earned to Maintain Ownership Percentage Total Shares Earned President 1,028,910 2,325,869 3,354,779 Chief Financial Officer 617,346 1,395,523 2,012,869 Executive Vice President 617,346 1,267,553 1,884,899 Total 2,263,602 4,988,945 7,252,547
Schedule of annual salary and annual severance amounts	Officer and Director Fiscal Year Annualized Compensation Being Paid President $ 250,000 Chief Financial Officer $ 180,000 Executive Vice President $ 140,000 Total $ 570,000

OPTIONS (Tables)

OPTIONS (Tables)	6 Months Ended	12 Months Ended
OPTIONS (Tables)	Sep. 30, 2020	Mar. 31, 2020
OPTIONS
Schedule of Summary of stock options aoutstanding	Options Weighted Average Exercise Price Weighted Average Remaining Contract Life Number of Options Exercisable Intrinsic Value Outstanding at March 31, 2019 1,405,000 $ 0.34 5.80 1,405,000 $ -- Granted -- -- -- -- -- Exercised -- -- -- -- -- Outstanding at September 30, 2020 1,405,000 $ 0.34 5.30 1,405,000 $ --	Options Weighted Average Exercise Price Weighted Average Remaining Contract Life Number of Options Exercisable Intrinsic Value Outstanding at March 31, 2018 1,365,000 $ 0.35 7.88 1,236,000 $ -- Granted 40,000 0.25 9.00 16,000 -- Exercised -- -- -- -- -- Outstanding at March 31, 2019 1,405,000 $ 0.34 6.80 1,397,000 $ -- Granted Exercised Outstanding at March 31, 2020 1,405,000 $ .34 5.80 1,405,000 $ --

WARRANTS (Tables)

WARRANTS (Tables)	6 Months Ended	12 Months Ended
WARRANTS (Tables)	Sep. 30, 2020	Mar. 31, 2020
OPTIONS
Schedule of Summary of warrants outstanding	Weighted Weighted Average Average Remaining Exercise Contract Intrinsic Warrants Price Life Value Outstanding at March 31, 2019 237,747 $ 0.20 0.25 $ 18,470 Granted -- -- -- -- Exercised (21,427 ) 0.05 -- -- Expired (107,044 ) (0.05 ) -- -- Outstanding at June 30, 2019 109,276 -0.05 0.25 --- Granted 3,700,000 0.15 2.0 -- Exercised -- -- -- -- Expired (109,276 ) (0.37 ) -- -- Outstanding at September 30, 2020 3,700,000 $ 0.15 1.85 $ --	Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Life Intrinsic Value Outstanding at March 31, 2018 1,939,794 $ 0.09 .38 $ 333,133 Granted 237,747 0.20 .87 -- Expired (274,084 ) (0.35 ) -- -- Exercised (1,665,710 ) 0.05 -- -- Outstanding at March 31, 2019 237,747 $ 0.20 .25 $ 18,470 Granted -- -- -- -- Exercised (21,427 ) 0.05 Expired (216,320 ) 0.05 Outstanding at March 31, 2020 -- $ 0.00 0.00 $ --

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Mar. 31, 2020
INCOME TAXES
Summary of net deferred tax assets	March 31, 2020 March 31, 2019 Deferred tax assets: Net operating loss $ 2,371,694 $ 1,763,076 Less: Valuation allowance (2,371,694 ) (1,763,076 ) Net deferred tax assets $ -- $ --

FAIR VALUE MEASUREMENTS AND D_2

FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES (Tables)	6 Months Ended	12 Months Ended
FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES (Tables)	Sep. 30, 2020	Mar. 31, 2020
FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES
Schedule of Fair value of the derivative liabilities	Level 1 Level 2 Level 3 Fair value of derivative liability as of March 31, 2020 $ -- $ -- $ 603,836 Change in fair value due to conversion of debt (144,120 ) Change in fair value of the derivative -- -- (445,910 ) -- -- Balance at September 30 30, 2020 $ -- $ -- $ 13,806	Level 1 Level 2 Level 3 Fair value of derivative liability as of March 31, 2019 $ -- $ -- $ -- Debt discount related to new debt -- -- 133,620 Change in fair value of the derivative -- -- 470,216 -- -- Balance at March 31, 2020 $ -- $ -- $ 603,836
Schedule of Assumption to calculate fair value of liability	Risk-free interest rate .10 % Expected life in years 0.25 Dividend yield 0 % Expected volatility 46.00 %	Risk-free interest rate 1.80 % Expected life in years 0.25 Dividend yield 0 % Expected volatility 214.00 %

ORGANIZATION AND NATURE OF OP_3

ORGANIZATION AND NATURE OF OPERATIONS (Details) - USD ($)	Sep. 30, 2020	Mar. 31, 2020	Mar. 31, 2019	Jul. 15, 2014
Accounts payable	$ 715,154	$ 852,664	$ 525,636
Convertible note	$ 11,250	88,815	$ 0
Jin-En Group International Holding Company [Member]
Receivable from Biotech		60,000
Accounts payable		(19,000)
Convertible note		(60,000)
Net liabilities		$ (19,000)		$ (19,000)

ORGANIZATION AND NATURE OF OP_4

ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)	Sep. 30, 2020	Mar. 31, 2020	Mar. 31, 2019	Jul. 15, 2014
Common stock outstanding shares	67,180,691	44,890,262	32,646,635
Jin-En Group International Holding Company [Member]
Common stock outstanding shares				22,829,400
Common stock, issued shares				7,500,200
Common stock cancelled shares				15,000,000
Net liabilities		$ (19,000)		$ (19,000)

BASIS OF PRESENTATION (Details)

BASIS OF PRESENTATION (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
BASIS OF PRESENTATION (Details) - USD ($)	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Mar. 31, 2020	Mar. 31, 2019
BASIS OF PRESENTATION
Beginning Balance			$ 603,836		$ 0	$ 0
Additions at fair value			0
Additions at fair value					133,620	0
Transfers in (out) of Level 3			0		0	0
Change in fair value			(590,030)
Ending Balance			13,806		603,836	0
Change in fair value	$ 201,464	$ 0	$ 640,030	$ 0	$ 470,216	$ 0

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Mar. 31, 2020
Minimum [Member]
Property and equipment useful life	3 years
Maximum [Member]
Property and equipment useful life	5 years

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Sep. 30, 2020	Mar. 31, 2020	Mar. 31, 2019
GOING CONCERN
Working capital deficit		$ (2,875,704)
Accumulated Deficit	$ (17,459,914)	$ (16,837,649)	$ (12,833,496)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - shares	6 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS (Details) - shares	Sep. 30, 2020	Mar. 31, 2020
Initial Share Awards Under the Contracts	2,263,602	2,263,602
Additional Shares Earned to Maintain Ownership Percentage	4,988,945	2,685,190
Total Shares Earned	7,252,547	4,948,792
President and Chief Executive Officer [Member]
Initial Share Awards Under the Contracts	1,028,910	1,028,910
Additional Shares Earned to Maintain Ownership Percentage	2,325,869	1,218,084
Total Shares Earned	3,354,779	2,246,994
Chief Financial Officer [Member]
Initial Share Awards Under the Contracts	617,346	617,346
Additional Shares Earned to Maintain Ownership Percentage	1,395,523	733,553
Total Shares Earned	2,012,869	1,350,899
Executive Vice President [Member]
Initial Share Awards Under the Contracts	617,346	617,346
Additional Shares Earned to Maintain Ownership Percentage	1,267,553	733,553
Total Shares Earned	1,844,899	1,350,899

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details 1) - USD ($)	6 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS (Details 1) - USD ($)	Sep. 30, 2020	Mar. 31, 2020
Annual Compensation Paid for Fiscal Year		$ 402,000
Fiscal Year Annualized Compensation Being Paid	$ 570,000
Annual Compensation per Contract for Fiscal Year		570,000
President and Chief Executive Officer [Member]
Annual Compensation Paid for Fiscal Year		186,000
Fiscal Year Annualized Compensation Being Paid	250,000
Annual Compensation per Contract for Fiscal Year		250,000
Chief Financial Officer [Member]
Annual Compensation Paid for Fiscal Year		132,000
Fiscal Year Annualized Compensation Being Paid	180,000
Annual Compensation per Contract for Fiscal Year		180,000
Executive Vice President [Member]
Annual Compensation Paid for Fiscal Year		84,000
Fiscal Year Annualized Compensation Being Paid	$ 140,000
Annual Compensation per Contract for Fiscal Year		$ 140,000

RELATED PARTY TRANSACTIONS (D_3

RELATED PARTY TRANSACTIONS (Details 2)	6 Months Ended
RELATED PARTY TRANSACTIONS (Details 2)	Sep. 30, 2020USD ($)
Fiscal Year Annualized Compensation Base Being Paid	$ 430,000
Non-dilutive shares percentage	0.18%
President and Chief Executive Officer [Member]
Fiscal Year Annualized Compensation Base Being Paid	$ 252,000
Non-dilutive shares percentage	0.12%
Chief Finanicial Officers [Member]
Fiscal Year Annualized Compensation Base Being Paid	$ 180,000
Non-dilutive shares percentage	0.06%

RELATED PARTY TRANSACTIONS (D_4

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		6 Months Ended			12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jul. 26, 2019	Jun. 05, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018	Mar. 31, 2020	Mar. 31, 2019	Jul. 11, 2019
Signing bonus amount					$ 170,000
Compensation agreements description					the terms of the agreements the Company issued shares of common stock to the officers and directors equaling 18% of the outstanding shares of the Company as additional future shares are issued. The officers and directors are entitled to additional future shares so their aggregate ownership percentage remains at 18% of the future outstanding shares of the Company.
Common shares issued, shares					13,011			570,000
Expenses related party								$ 26,226
Due to related parties			$ 170,000		$ 170,000			1,283,607	$ 88,000
Consulting fees			$ 360,920	$ 186,770	$ 720,735	$ 313,040		2,832,672	0
Common stock, shares issued for services					1,405,572
President and Chief Executive Officer [Member]
Cash								105,000
Accrued fees								145,000
Chief Financial Officer [Member]
Cash								29,000
Accrued fees								151,000
Executive Vice President [Member]
Cash								6,000
Accrued fees								134,000
Four Officers and Directors [Member]
Common stock, shares issued for services					2,925,115
Common stock, shares issued for services, amount					$ 247,655
Former Officer [Member]
Accrued consulting fees									7,000
Consulting fees									23,000
Officers And Director [Member]
Due to related parties								21,876	88,000
Cash								4,250
Advances to related party								37,620
Payment of accounts payable bills								$ 33,370
One Officers And Director [Member]
Related party advance										$ 10,000
Repayment of related part debt	$ 10,000
Three Officers and Director [Member]
Common shares issued, shares						165,372		1,345,422
Due to related parties								$ 1,283,607	88,000
Accrued consulting fees								430,000
Consulting fees						$ 59,000		$ 140,000
Common stock, shares issued for services					2,925,115	165,372		1,345,522
Common stock, shares issued for services, amount					$ 247,655	$ 29,241		$ 176,422
Accrued compensation converted amount					1,387,872
Common stock shares issued for compensation					$ 13,831,101
Accrued consulting fees related party						120,710
Accrued additional fees								$ 854,926
Total consulting fees						179,710
Accrued expenses						6,209
Three Officers and Director [Member] \| September 1, 2015 [Member]
Officers and directors employment agreement terms, description					The Company entered five-year employment contracts with three of its officers and directors. Under the terms of the agreements the Company issued shares of common stock to the officers and directors equaling 11% of the outstanding shares of the Company as of the date of the contracts. As additional future shares are issued, the officers and directors are entitled to additional shares so their aggregate ownership percentage remains at 11% of the outstanding shares of the Company.			the Company entered into five year employment contracts with three of its officers and directors. Under the terms of the agreements the Company issued shares of common stock to the officers and directors equaling 11% of the outstanding shares of the Company as of the date of the contracts. As additional future shares are issued, the officers and directors are entitled to additional shares, so their aggregate ownership percentage remains at 11% of the outstanding shares of the Company.
Three Officers and Director [Member] \| Minimum [Member]
Conversion price per share								$ 0.10
Three Officers and Director [Member] \| Maximum [Member]
Conversion price per share								$ 0.1725
Two Officers And Director [Member]
Conversion price per share		$ 0.1548
Accrued compensation converted amount		$ 99,000				$ 130,536		$ 293,320	$ 130,536
Accrued fees converted amount, shares		639,536				600,418		2,469,536	600,418
Related party and Chairman [Member]
Accrued consulting fees related party						$ 9,000	$ 6,000
Payment for consulting fees						$ 4,000	$ 9,000

LICENSE SETTLEMENT (Details Nar

LICENSE SETTLEMENT (Details Narrative)	Oct. 12, 2017USD ($)integer	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)
Consulting fees		$ 360,920	$ 186,770	$ 720,735	$ 313,040	$ 2,832,672	$ 0
Consulting agreement [Member]
Number of installments, consideration for license \| integer	24
Monthly installment payment	$ 1,000
Consulting fees payable	$ 24,000
Consulting fees						$ 25,000

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	Nov. 12, 2020	Nov. 20, 2020	Nov. 19, 2020	Oct. 28, 2020	Dec. 31, 2019	Jul. 25, 2019	Jun. 30, 2019	Jun. 05, 2019	Sep. 30, 2020	Sep. 30, 2019	Mar. 31, 2020	Mar. 31, 2019	Jul. 10, 2019
Common shares issued, amount											$ 115,000
Common shares issued, shares											1,350,000
Common stock shares issued upon conversion of debt		350,000	150,000						2,677,397
Common stock shares issued for services											6,300,000
Debt instrument converted amount									$ 150,000
Common stock shares value for services, amount											$ 927,300
Conversion of common stock shares issued									60,000		757,142
Common stock shares issued for services									1,405,572
Conversion of preferred stock shares issued									1,352,529		50,000
Common shares issued, for settlement of accounts payable									98,715
Settlemet of accounts payable									$ 10,875
Common shares issued, shares									13,011		570,000
Warrants granted, shares									3,700,000			16,000
Preferred stock, shares par value									$ 0.001		$ 0.001	$ 0.001
Conversion description	After 180 days the note may be converted into common stock of the Company at $0.04 per share or a 30% discount to the VWAC during the 20 days prior to conversion.			After 180 days the note may be converted into common stock of the Company at a 35% discount to the lowest trading price during the 20 days prior to conversion
Preferred stock, shares issued									740,000		0	0
Preferred stock, shares authorized									50,000,000		10,000,000	10,000,000
7% Convertible Note [Member]
Common shares issued, shares											757,142
Warrants granted, shares									3,700,000
Preferred stock, shares par value						$ 1
Conversion description					The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion or $0.078 whichever is lower. The note may be repaid to the issuer within 180 days from issuance at variable premium rates of 115% to 135% above face value calculated on the outstanding face value of the note plus guaranteed interest	Each share of series A preferred is convertible after 180 days to four shares of common stock ($0.25 per share) or at the lowest of: (i) the fixed conversion price; (ii) the equitant of 70% of the lowest closing price for the 20 days prior to the conversion of the preferred shares and accrues 7% interest annually.
Preferred stock issued for cash, shares									640,000
Preferred stock, shares issued						110,000			740,000
Preferred stock, shares authorized													1,500,000
Preferred stock shares, value						$ 110,000
Convertible, description									The stock is convertible into common stock at 10 cents per share or 50% of the lowest trading price, whichever is lower 5 days prior to conversion. The Company has the right to convert the shares nine months after the issuance. The warrants are convertible at $0.15 per share within two years of issuance.
Debt									$ 100,000
Incurred fee						$ 12,500
Redeemed preferred shares											50,000
Two Warrant holders [Member]
Common stock, price per share								$ 0.05			$ 0.05
Warrants Exercised							21,427				21,427
Warrants exercised value							$ 1,071				$ 1,071
Warrants [Member]
Warrants granted, shares												1,665,710
Warrants Exercised												1,665,710
Warrants exercised value												$ 83,286
Three Officers and Director [Member]
Common stock shares issued for services									2,925,115	165,372	1,345,522
Common shares issued, shares										165,372	1,345,422
Common stock shares value for services, amount									$ 247,655	$ 29,241	$ 176,422
Accrued compensation converted amount									1,387,872
Accrued fees converted amount											$ 293,320
Accrued fees converted amount, shares											2,469,536
Common stock shares issued for compensation, shares									13,831,101
Common shares issued, amount											$ 176,422
Three Officers and Director [Member] \| Minimum [Member]
Common stock, price per share											$ 0.10
Conversion price per share											0.10
Three Officers and Director [Member] \| Maximum [Member]
Common stock, price per share											0.17
Conversion price per share											$ 0.1725
Two Officers And Director [Member]
Accrued compensation converted amount								$ 99,000		$ 130,536	$ 293,320	$ 130,536
Conversion price per share								$ 0.1548
Accrued fees converted amount, shares								639,536		600,418	2,469,536	600,418
Three Officers [Member]
Common stock shares issued for services												600,418
Common stock shares value for services, amount									247,655			$ 130,536
Fifteen Individuals [Member]
Common shares issued, amount												$ 393,000
Common shares issued, shares												1,277,142
Warrants granted, shares												237,747
Common stock description												The warrants vest immediately and terminate in one year with conversion prices ranging from $0.05-$0.50.
Six Individual [Member]
Common stock shares issued for services												350,000
Common stock shares value for services, amount									$ 247,655			$ 77,900
One Individual [Member]
Common stock shares issued for services										300,000
Common shares issued, shares												1,000,000
Common stock shares value for services, amount										$ 47,300
Common shares issued, amount												$ 250,000

OPTIONS (Details)

OPTIONS (Details) - USD ($)	6 Months Ended	12 Months Ended
OPTIONS (Details) - USD ($)	Sep. 30, 2020	Mar. 31, 2020	Mar. 31, 2019
Options
Number of option Outstanding, Beginning	1,405,000	1,405,000	1,365,000
Outstanding option, granted			40,000
Outstanding option, exercised
Number of option exercisable, Ending		1,405,000	1,405,000
Number of option outstanding, ending	1,405,000
Weighted average exercise price
Weighted average exercise price, Beginning	$ 0.34	$ 0.34	$ 0.35
Weighted average exercise price, Granted	0		0.25
Weighted average exercise price, Exercised	0
Weighted average exercise price, Ending	$ 0.34	$ 0.34	$ 0.34
Weighted Average Remaining Contract Life
Weighted Average Remaining Contract life, Beginning	5 years 9 months 18 days	6 years 9 months 18 days	7 years 10 months 17 days
Weighted Average Remaining Contract life, granted			9 years
Weighted Average Remaining Contract life, Ending	5 years 3 months 18 days	5 years 9 months 18 days	6 years 9 months 18 days
Number of option exercisable
Outstanding option, Beginning	1,405,000	1,397,000	1,236,000
Outstanding option, granted	3,700,000		16,000
Outstanding option, Ending	1,405,000	1,405,000	1,397,000
Intrinsic value
Intrinsic value, Beginning	$ 0

OPTIONS (Details Narrative)

OPTIONS (Details Narrative)	1 Months Ended	6 Months Ended	12 Months Ended
OPTIONS (Details Narrative)	Jul. 20, 2016USD ($)integer$ / sharesshares	Sep. 30, 2020USD ($)	Mar. 31, 2020USD ($)integer$ / sharesshares	Mar. 31, 2019USD ($)
Vest percentage at grant			20.00%
Common stock exercisable term			10 years
Option expense \| $			$ 0	$ 38,400
Unrecognized future balance to be expensed \| $			$ 0	$ 497
Options vested description			The options vest in equal annual installments over a five year period with the first 20% vested when the options were granted.
Option [Member]
Weighted average remaining life		5 years 3 months 18 days
Intrinsic value \| $		$ 0
Option 1 [Member] \| April 1, 2018 [Member]
Common stock exercisable term			10 years
Exercise price of options \| $ / shares			$ 0.30
Number of installments vest \| integer			5
Options granted			40,000
Option 1 [Member] \| April 1, 2016 [Member]
Common stock exercisable term			10 years
Exercise price of options \| $ / shares			$ 0.30
Number of installments vest \| integer			5
Options granted			30,000
Issued options			40,000
Option 1 [Member] \| April 1, 2017 [Member]
Options granted			30,000
Option 2 [Member] \| April 1, 2018 [Member]
Exercise price of options \| $ / shares	$ 0.301		$ 0.25
Options granted	900,000
Issued options	300,000		40,000
Numbers of officers and directors issued \| integer	3
Fair value of option granted \| $	$ 484,205		$ 9,991

WARRANTS (Details)

WARRANTS (Details) - USD ($)	3 Months Ended		6 Months Ended	12 Months Ended
WARRANTS (Details) - USD ($)	Sep. 30, 2020	Jun. 30, 2019	Sep. 30, 2020	Mar. 31, 2020	Mar. 31, 2019
Intrinsic value
Intrinsic value, Beginning			$ 0
Warrants [Member]
Number of warrants
Outstanding warrants, Beginning	109,276	237,747		237,747	1,939,794
Outstanding warrants, granted	3,700,000				237,747
Outstanding warrants, Expired	(109,276)	(107,044)		(216,320)	(274,084)
Outstanding warrants, Exercised		(21,427)		(21,427)	(1,665,710)
Outstanding warrants, Ending	3,700,000	109,276			237,747
Weighted average exercise price
Weighted average exercise price, Beginning	$ 0.05	$ 0.20		$ 0.20	$ 0.09
Weighted average exercise price, Granted	0.15	0			0.20
Weighted average exercise price, Expired	(0.37)	(0.05)		0.05	(0.35)
Weighted average exercise price, Exercised		0.05		0.05	0.05
Weighted average exercise price, Ending	$ 0.15	$ 0.05		$ 0	$ 0.20
Weighted Average Remaining Contract life
Weighted Average Remaining Contract life, Beginning	2 months 30 days	2 months 30 days		2 months 30 days	4 months 17 days
Weighted Average Remaining Contract life, Granted	2 years				10 months 13 days
Weighted Average Remaining Contract life, Ending	2 months 30 days	1 year 10 months 6 days		0 years	2 months 30 days
Intrinsic value
Intrinsic value, Beginning	$ 18,470			$ 18,470	$ 333,133
Intrinsic value, Ending				$ 0	$ 18,470

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	1 Months Ended		6 Months Ended			12 Months Ended
WARRANTS (Details Narrative) - USD ($)	Jun. 06, 2020	May 12, 2020	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2020	Mar. 31, 2019	Jun. 05, 2019
Conversion price			$ 0.15
Fair value of the warrants calculation description			the fair value of the warrants was calculated to be 41 % of the total value or $303,000
Fair value of warrants			$ 349,605
Outstanding warrants, granted			3,700,000				16,000
Fair value of common stock	$ 5,000	$ 50,000	$ 150,000	$ 0
Common stock price per share			$ 0.001			$ 0.001	$ 0.001
Preferred stock shares issued			740,000			0	0
Four Entities [Member] \| Series A Convertible Preferred Stock [Member]
Outstanding warrants, granted			3,700,000
Preferred stock shares issued			740,000
Price per share			$ 0.15
Warrants expiry term			2 years
Minimum [Member]
Common stock price per share			$ 0.08
Exercise price of warrants							$ 0.05
Discount rate			0.14%
Volatility			3.125%
Maximum [Member]
Common stock price per share			$ 0.110
Exercise price of warrants							0.50
Discount rate			0.16%
Volatility			3.1449%
Two Warrant holders [Member]
Common stock price per share					$ 0.05		$ 0.05
Warrants exercised					21,427		21,427
Common stock issued upon warrant exercised					21,427		21,427
Proceeds from exercise of warrants					$ 1,071		$ 1,071
Price per share						$ 0.05		$ 0.05
Warrants [Member]
Fair value of warrants			$ 303,000
Outstanding warrants, granted							1,665,710
Fair value of common stock			$ 437,000
Common shares issued upon exercise of warrants							1,665,710
Common shares issued upon exercise of warrants, value							$ 83,286
Warrants issued, shares							237,747
Warrants expired, shares						216,320	274,084
Warrants exercisable period						$ 1

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
Deferred tax assets:
Net operating loss	$ 2,371,694	$ 1,763,076
Less: Valuation allowance	(2,371,694)	(1,763,076)
Net deferred tax assets	$ 0	$ 0

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Mar. 31, 2020	Mar. 31, 2019
INCOME TAXES
Federal net operating loss carry forwards	$ (11,293,780)	$ (8,395,599)
Federal tax rate	21.00%	21.00%

CONVERTIBLE DEBT (Details Narra

CONVERTIBLE DEBT (Details Narrative) - USD ($)	Nov. 12, 2020	Nov. 04, 2020	Jul. 07, 2020	May 07, 2020	Nov. 20, 2020	Nov. 19, 2020	Oct. 28, 2020	Dec. 31, 2019	Jul. 25, 2019	Sep. 30, 2020
Convertible debt										$ 150,000
Common stock shares issued upon conversion of debt					350,000	150,000				2,677,397
Debt instrument converted amount										$ 150,000
Original issue discount	$ 10,000						$ 7,500			$ 11,250
Conversion price, Description	After 180 days the note may be converted into common stock of the Company at $0.04 per share or a 30% discount to the VWAC during the 20 days prior to conversion.						After 180 days the note may be converted into common stock of the Company at a 35% discount to the lowest trading price during the 20 days prior to conversion
Series A Convertible Preferred Stock [Member]
Common stock shares issued upon conversion of debt	98,285	90,000	50,000			90,000
Debt instrument converted amount			$ 50,000
7% Convertible Note [Member]
Convertible debt								$ 161,250
Original issue discount								$ 11,250
Conversion price, Description								The note is convertible into common stock of the Company after 180 days at the rate of 60% of the lowest trading price for twenty days prior to conversion or $0.078 whichever is lower. The note may be repaid to the issuer within 180 days from issuance at variable premium rates of 115% to 135% above face value calculated on the outstanding face value of the note plus guaranteed interest	Each share of series A preferred is convertible after 180 days to four shares of common stock ($0.25 per share) or at the lowest of: (i) the fixed conversion price; (ii) the equitant of 70% of the lowest closing price for the 20 days prior to the conversion of the preferred shares and accrues 7% interest annually.
8% Convertible Note [Member]
Convertible debt				$ 50,000
Conversion price, Description				The note is convertible into common stock at the lesser of $0.20 per share or 80% of the lowest closing bid five days prior to conversion.

FAIR VALUE MEASUREMENTS AND D_3

FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES (Details) - USD ($)	6 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Mar. 31, 2020	Mar. 31, 2019
Change in fair value due to conversion of debt	$ 122,435	$ 0	$ 61,185	$ 0
Level 3 [Member]
Fair value of derivative liability	603,836	0	0
Change in fair value due to conversion of debt	(1,441,120)
Debt discount related to new debt			133,620
Change in fair value of the derivative	(445,910)		470,216
Total fair value of derivative liability	13,806		603,836
Level 2 [Member]
Fair value of derivative liability	0	0	0
Change in fair value of the derivative	0		0
Total fair value of derivative liability	0		0
Level 1 [Member]
Fair value of derivative liability	0	$ 0	0
Change in fair value of the derivative	0		0
Total fair value of derivative liability	$ 0		$ 0

FAIR VALUE MEASUREMENTS AND D_4

FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES (Details 1)	6 Months Ended	12 Months Ended
	Sep. 30, 2020	Mar. 31, 2020
FAIR VALUE MEASUREMENTS AND DERIVATIVE LIABILITIES
Risk-free interest rate	0.10%	1.80%
Expected life in years	2 months 30 days	2 months 30 days
Dividend yield	0.00%	0.00%
Expected volatility	46.00%	214.00%

NOTE PAYABLE (Details Narrative

NOTE PAYABLE (Details Narrative) - USD ($)	Nov. 12, 2020	Nov. 04, 2020	Jul. 07, 2020	Nov. 20, 2020	Nov. 19, 2020	Oct. 28, 2020	May 06, 2020	Mar. 25, 2020	Sep. 30, 2020
Common stock shares issued upon conversion of debt				350,000	150,000				2,677,397
Debt instrument converted amount									$ 150,000
Maturity date	Oct. 28, 2021					Oct. 28, 2021
Interest rate	10.00%					10.00%
Secured Note [Member]
Secured note description							The note matures on September 5, 2020 and bears interest at 7% per annum. In the event of a default the obligation increase to 150% of the outstanding balance and the interest rate increases to 12%.	The note matures on July 24, 2020 and bears interest at 7% per annum. In the event of a default the obligation increase to 150% of the outstanding balance and the interest rate increases to 12%.
Face value							$ 50,000	$ 50,000
Maturity date							Sep. 5, 2020	Jul. 24, 2020
Interest rate							7.00%	0.07%
Series A Convertible Preferred Stock [Member]
Common stock shares issued upon conversion of debt	98,285	90,000	50,000		90,000
Debt instrument converted amount			$ 50,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended		6 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Mar. 09, 2020	Jun. 30, 2016	Sep. 30, 2020	Mar. 31, 2020
Contingent sales fee description		A contingent sales fee upon product sales of 1% of sales or $150,000 whichever is greater.
Accrued maintenance fees			$ 178,000	$ 100,000
Interest				28,000
Total accrued maintenance fees				$ 128,000
First BLA [Member]
Future payments		$ 225,000
First Phase III clinical trial [Member]
Future payments		225,000
First Phase I clinical trial [Member]
Future payments		100,000
Annual maintenance fee		$ 50,000
Board of Directors [Member]
Expense bonus agreement description	Adopted an Expense Bonus Agreement whereby, at the sale of the Company, ten percent of the sale price will be allocated to direct expenses of the transaction with any unused balance being allocated at 80% to officers and employees and 20% to directors.

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Nov. 12, 2020	Nov. 04, 2020	Jul. 07, 2020	Nov. 20, 2020	Nov. 19, 2020	Oct. 30, 2020	Oct. 28, 2020	Jun. 06, 2020	May 14, 2020	May 12, 2020	May 06, 2020	Mar. 25, 2020	May 31, 2020	Sep. 30, 2020	Sep. 30, 2019	Mar. 31, 2020	Mar. 31, 2019
Original issue discount	$ 10,000						$ 7,500							$ 11,250
Debt conversion description	After 180 days the note may be converted into common stock of the Company at $0.04 per share or a 30% discount to the VWAC during the 20 days prior to conversion.						After 180 days the note may be converted into common stock of the Company at a 35% discount to the lowest trading price during the 20 days prior to conversion
Common stock shares issued upon conversion of debt				350,000	150,000									2,677,397
Debt instrument interest rate	10.00%						10.00%
Debt instrument maturity date	Oct. 28, 2021						Oct. 28, 2021
Convertible note	$ 138,000			$ 19,600	$ 9,000		$ 82,500
Common stock shares issued								35,715		417,000
Common stock value								$ 5,000		$ 50,000				$ 150,000	$ 0
Debt instrument converted amount														$ 150,000
Common stock shares issued for services														1,405,572
Preferred shares outstanding														740,000		0	0
Common stock shares issued														67,180,691		44,890,262	32,646,635
Series A Convertible Preferred Stock [Member]
Common stock shares issued upon conversion of debt	98,285	90,000	50,000		90,000
Debt instrument converted amount			$ 50,000
Preferred shares outstanding	551,715	650,000			461,715
Common stock shares issued	3,510,214	3,235,714			3,235,714
Interest amount converted into common stock		$ 600			$ 600
Alpha Holdings Inc [Member]
Investment, amount						$ 5,000,000
Initial investment						$ 2,500,000
Secured Note [Member]
Debt instrument interest rate											7.00%	0.07%
Debt instrument maturity date											Sep. 5, 2020	Jul. 24, 2020
Face value											$ 50,000	$ 50,000
Secured note description											The note matures on September 5, 2020 and bears interest at 7% per annum. In the event of a default the obligation increase to 150% of the outstanding balance and the interest rate increases to 12%.	The note matures on July 24, 2020 and bears interest at 7% per annum. In the event of a default the obligation increase to 150% of the outstanding balance and the interest rate increases to 12%.
Two Officers And Directors [Member]
Debt conversion converted instrument, shares issued									1,952,381
Debt instrument converted amount									$ 200,000
April and May 2020 [Member] \| Four Individuals [Member]
Common stock shares issued for services													185,000
Common stock value issued for services													$ 29,900
Series A Preferred shares [Member] \| April and May 2020 [Member]
Debt conversion converted instrument, shares issued													790,279
Debt instrument converted amount													$ 35,000
Expenses other													$ 3,000