One of the conditions to claim credit is that the receiver is in possession of tax invoice or debit note or any other tax paying documents. What are the tax paying documents?

The tax paying documents have been prescribed under Rule 36 of the CGST Rules.
The ITC shall be availed by a registered person [including the Input Service Distributor (ISD)] on the basis of any of the following documents:

 An invoice issued by supplier of goods or services or both;
 An invoice raised by the recipient in case of inward supplies from unregistered persons or reverse charge mechanism supplies, subject to payment of tax;
 A debit note issued by a supplier of goods or services or both;
 A bill of entry or any similar document prescribed under the Customs Act, 1962 or Rules made there under for the assessment of integrated tax on imports;
 An Input Service Distributor (ISD) Invoice or ISD Credit Note or any other
document issued by an Input Service Distributor for distribution of credit.

(ICAI FAQ PUBLICATION 06-09-2017 INPUT TAX CREDIT: FAQ NO.5)