Itc01 claim for composition to regular scheme

Since you have shifted from composition to regular scheme and filed ITC-01, the eligible ITC on closing stock can be recorded by debiting Input GST ledgers and crediting Stock/Inventory account.

Entry:
Input CGST A/c Dr
Input SGST A/c Dr
Input IGST A/c Dr
    To Stock / Inventory A/c

Later, when GST liability is paid by utilising ITC, pass entry:
Output GST A/c Dr
    To Input GST A/c

Ensure the entry is passed only for eligible ITC claimed in ITC-01 and reflected in the electronic credit ledger.