The soul is eternally with Krsna, being His possession, and hence, never leaves Vaikuntha. "Never was there a time when I did not exist, nor you, O Arjuna, nor all these Kings before us on the battlefield of Kuruksetra, nor in the future, shall any of us cease to be!" Sayeth the Lord ! So, there is no beginning to the soul, and that is a mundane concept born out of linear-time consciousness, suitable for bean-counters.
Our stint in the bad dream of matter is like a blink of an eye in eternal time. Nonetheless it is an expression of our free wills to be seemingly independent of Krsna for a period in illusory time, and for this, there is a birth and a death. Lord says that for the soul, there is never birth and death. And so the silly controversy , "falls from heaven or not", is but maya.
Replies
By juxtapositioning the infinitesimal jiva next to the Supreme Govinda, the jiva's bhava is overwhelming. Thus, it is like a bhava generator. That is one reason Godhead gives dangerous free will to the jivas; necessary in the equations of loving service exchange.