The individual jiva-souls were never created, nor will they ever cease to be, they have always existed, they are beginningless, therefore there are no new jiva-souls ever being created.

Srila Prabhupada - "There is no new souls, new and old are due to this material body, but the jiva-soul is never born and never dies, so if there is no birth for the individual jiva-souls, so how there can be new souls?" (Letter to Jagadisa dasa 9 July 1970)

Beware of the many so called scholars, gurus and academics claiming to teach Vedic knowledge, most of them are bogus nonsense impersonalists and mayavadis!

Also, Maha-Visnu, an expansion of Balarama who is Kṛṣṇa's first expansion, does not create any individual jiva-souls as some big sannyasis (Swamis) and gurus foolishly believe.

The eternal individual jiva-souls go through Maha-Visnu after leaving the Vaikuntha planets or Goloka-Vrindavana, to aquire a material bodily vessel from Maha-Visnu so they can enter the material creation.

The individual jiva-souls do not originate from Maha-Visnu, nor does Maha-Visnu create any jiva-souls as some sangas and their gurus wrongly teach. This is because the individual jiva-souls were never created, making them just as old as Krsna, and also will never cease to exist as Bhagavad Gita As It Is chapter two teaches.

Bhagavad Gita As It Is - "Never was there a time when I did not exist, nor you, nor all these kings; nor in the future shall any of us cease to be." (BG, Ch 2 text 12)

Bhagavad Gita As It Is - "For the soul there is neither birth nor death at any time. He has not come into being, does not come into being, and will not come into being. He is unborn, eternal, ever-existing and primeval. He is not slain when the body is slain." (BG, Ch 2 text 20, 1983 corrected edition)

All individual jiva-souls are beginningless and endless, they were never created, not even by Krsna because they have always existed, just like the Sun-disc and the sun-rays have always existed together. 

Krsna is like the Sun-disc who maintains all the sun-rays (jiva-souls) both are eternal without beginning or end.

Srila Prabhupada – "Regarding your questions where are the spirit souls coming from?  These spirit souls and all spirit souls are coming from Vaikuntha, but in these material worlds they are taking various grades of bodies according to their material activities. There is no new soul. New and old are due to this material body, but the soul is never born and never dies, so if there is no birth, so how there can be new soul?" (Letter to Jagadisa dasa July 9 1970)

Srila Prabhupada - "In the broader sense, everyone comes from Krsnaloka (Goloka-Vrindavana). When one forgets Krsna, he is conditioned (nitya-baddha), when one remembers Krsna he is liberated (nitya-siddha)." (Letter to Mukunda, June 10, 1969)

Srila Prabhupada - "Existence in the impersonal brahman is also within the category of non-Krsna consciousness. Those who are in the brahman effulgence are also in the fallen condition, so there is no question of falling down from a fallen condition (the impersonal brahmajyoti and tatastha-sakti). When fall takes place, it means falling down from the non-fallen condition. The non-fallen condition is Krsna consciousness." (Letter to Revatinandana dasa, Los Angeles 13 June, 1970)

Srila Prabhupada - "Because the individual jiva-souls can stay dormantly merged into the Body of Maha-Visnu after the dissolution of the material universes (Brahmandas), many wrongly think Maha-Visnu is their point of origin when in fact they have no origin. When the individual jiva-soul's fall from Brahma-sayujya (impersonal "dormant"  Brahmajyoti), some foolishly think that this impersonal Brahmajyoti may be his origin, but he does not remember that long, long, long before that, he was with Krsna." (letter to Madhudvisa Swami, July 1972 Melb, Australia)

Therefore no eternal jiva-souls originates from the impersonal Brahmajyoti either or tatasta-sakti (an already fallen conditioned state).

Devotee - "Are all pure nitya-siddha devotees of Krsna vegetarian? 

Srila Prabhupāda - "Garuḍa is not vegetarian. You know that?"

Prajāpati - "He eats snakes."

Srila Prabhupāda - "Yes, he is not vegetarian. So if one becomes a sincere devotee like Garuḍa, you can allow him to become non-vegetarian. If he cannot give it up."

Nara-nārāyaṇa - "Garuḍa is from the jīva-tattva or he is an expansion?"

Srila Prabhupāda - "No, he is jiva-soul nitya-siddha."

Nara-nārāyaṇa - "Does that mean that there is some souls who can come under influence of māyā in the spiritual sky and some souls who cannot?"

Srila Prabhupāda - "Yes, that potency is there always."

Umāpati - "Is that the difference between jīva-tattva and Viṣṇu-tattva?"

Srila Prabhupāda - "Yes, therefore Viṣṇu-tattva is called acyuta, infallible." (Morning Walk, Jan 12, 1974, Los Angeles)