GST on sale of DUTY CREDIT SCRIPT under MEIS

Exempt

MEIS and other scrips like SEIS and IEIS are goods classified under heading 4907 and
attract 12% GST, which is the general GST rate for goods falling under heading 4907.
Subsequently, the duty credit scrips classifiable under 4907 were exempted from GST (Notification 35/2017 CT (r) while stock , share or bond certificates and similar documents of title [other than Duty Credit Scrips], classifiable under heading 4907, attract 12% GST.

Hence it's Exempted

is it required to shows in GSTR-01

Yes ....

 

All types of supply whether Taxable or exempt  or non gst supply have to be shown in GSTR-1.