A steady-state photocapacitance (SSPC) setup directly connected to the beamline of a MeV ion implanter is utilized to study primary intrinsic defects in generated by He implantation at cryogenic temperatures (120 K). At low temperatures, the migration of defects is suppressed, and hence the generation of primary intrinsic defects is expected to prevail. SSPC measurements reveal defect-related optical transitions in halide vapor-phase epitaxy (HVPE) -grown thin films with onset energies at 1.3 1.7 1.9 2.6 3.7 and 4.2 eV . and were observed in as-received HVPE-grown thin films, whereby is only sporadically observed. The introduction rates for as well as indicate an origin related to primary intrinsic defects. Notably, and are only observed after He implantation at cryogenic temperatures. Hybrid-functional calculations were performed to estimate the optical absorption cross-section spectra for the gallium and oxygen interstitials as well as the corresponding vacancies ( and , respectively), and compared with the measured onsets for optical absorption found by SSPC measurements. Indeed, we propose to be associated with and/or , while is suggested to be related to and/or . Additionally, several further charge-state transition levels associated with and may contribute to and . We further studied the kinetics of the defects created with He implantation by exposing the sample to room temperature. The kinetics observed for and further support the proposed assignments of the corresponding defect signatures.