I Have Bill of Entry for Import goods - Tran 1 Filed on Aug- 2017 but tran - 2 Not filed how to ?

Our local GST Officer said if tran 2 not submitted then not eligible for taking itc 

Is that true sir ?

Pls check my condition tran 2 is required to file.or not ?  ( import of goods - bl of entry )

Pls check my condition tran 2 is required to file.or not ?  ( import of goods - bl of entry )

KINDLY REFER PROVISO UNDER Sub-clause(3) of section 140 & read with rule 117(3) of cgst Act.

its being, where the trader is not having invoices for the stock held in 30/06/2017 was allowed to take credit for the same subject to condition of 60% & 40% as per the rate. such trader is required to report stock in table 7b of Tran1

Sir

our local sales tax officer saying if  tran 2 not submiteed then you can't get itc - what to do ? how to replay kindly guide me sir 

But you not liable to file TRAN 2, so Ask you Tax Officer to refer the above said rule & sections