I personally have not needed to add data to IV00300 for any clients.
Doing a quick web search, I see that there are some scripts out there. (I searched in Edge for dynamics gp missing lot number master iv00300. As I have not worked with the scripts (and they do involve data manipulation from a dated article), I'm not going to link here. Send me a private message if your web search doesn't return an article from 04/15/2007 with the title Microsoft Great Plains SQL Scripting: repairing lot numbers – highlights for programmer.
The article does have the critical reminder to complete this in a test company first!
(Additional hint: As you are asking about inserting data, I like to note the max(DEX_ROW_ID) before (and again after) completing a process like this so I can quickly identify (and remove) any invalid data.)
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