The Revolutionary Guards, Iran's most powerful military force, have been fighting in support of Syrian President Bashar al-Assad for several years.
The Syrian regime said the base was attacked at around 4.00 a.m. local time (0200GMT) and there were reports of casualties.
"The army, which is advancing rapidly and with determination, does not need to use any kind of chemical agents", the statement said. "His threats to repeat impulsive acts of aggression is symptomatic of U.S. policy helping extremists", the tweet reads.
In recent weeks, government forces have recaptured villages and towns in the eastern Ghouta suburbs of the capital. Iran also could also push back against the United States in places such as Iraq, where USA troops are present.
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Early Monday, Syria's state news agency reported that missiles struck the base known as Tiyas airport.
Israel's foreign ministry had no comment when asked about the accusations.
"President Putin, Russia and Iran are responsible for backing Animal Assad".
Russia's foreign ministry spokeswoman Maria Zakharova said the USA should target "terrorists" in Syria as opposed to its "legitimate government".
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"Russia wants the United States out of Syria as soon as possible, so if we have a clash and Trump retreats, Putin scores twice", he added.
"The timing of the strike isn't coincidental", he said.
US President Donald Trump and French counterpart Emmanuel Macron have vowed a strong response to the suspected poison gas attack, which left dozens dead, and the UN Security Council was expected to discuss the crisis later today.
Mr Trump had earlier taken to Twitter to issue a warning to Syrian and its allies. Area of atrocity is in lockdown and encircled by Syrian Army, making it completely inaccessible to outside world.
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Eastern Ghouta, which is home to almost 400,000 people, fell to multiple militant groups in 2012, months after Syria plunged into crisis and has since served as a launch pad for fatal attacks against residents and infrastructure in Damascus. Iran insists its soldiers are only in Syria in an advisory role, but hundreds have been killed since the civil war began in 2011. It has investigated more than 70 cases of alleged toxic gas attacks in Syria since 2014.