The nature of the Atman (Soul) is formless, timeless and spaceless existence. +

 Brahman or God in truth. 

The Soul is the Self. The Soul is present in the form of consciousness is the ultimate truth or Brahman. The ultimate truth or Brahman is God. Realize that to be Brahman which is Existence, Knowledge and Bliss Absolute, which is non-dual and infinite, eternal and One, and which fills all that exists.

Kena Upanishad (6) Chapter I:~  That which cannot be apprehended by the mind, but by which, they say, the mind is apprehended-That alone know as Brahman, and not that which people here worship.

Kena Upanishad (7) Chapter I:~  That which cannot be perceived by the eye, but by which the eye is perceived-That alone know as Brahman, and not that which people here worship.

Kena Upanishad (8) Chapter I:~  That which cannot be heard by the ear, but by which the hearing is perceived-That alone know as Brahman, and not that which people here worship.

Kena Upanishad (9)- Chapter I:~ That which cannot be smelt by the breath, but by which the breath smells an object-That alone know as Brahman, and not that which people here worship.

Brihadaranyaka Upanishad:~ The Self is indeed Brahman, but through ignorance, people identify it with intellect, mind, senses, passions, and the elements of earth, water, air, space, and fire. This is why the Self is said to consist of this and that and appears to be everything. ~ 

Yajurveda says: - if one worships God:~ 

Translation 1.

They enter darkness, those who worship natural things (for example air, water, sun, moon, animals, fire, stone, etc.).

They sink deeper in darkness than those who worship sambhuti. (Sambhuti means created things, for example, table, chair, idol, etc.) ~(Yajurveda  40:9)

Translation 2.

"Deep into the shade of blinding gloom fall asambhuti's worshippers. They sink to darkness deeper yet who on sambhuti is intent.~("Yajurveda Samhita by Ralph T. H. Giffith pg 538)

Translation 3.

"They are enveloped in darkness, in other words, are steeped in ignorance and sunk in the greatest depths of misery who worship the uncreated, eternal prakrti -- the material cause of the world -- in place of the All-pervading God, But those who worship visible things born of the prakrti, such as the earth, trees, bodies (human and the like) in place of God are enveloped in still greater darkness, in other words, they are extremely foolish, fall into an awful hell of pain and sorrow, and suffer terribly for a long time."~(Yajur Veda 40:9.)

So, Yajur Veda indicates that:~

They sink deeper into darkness those who worship sambhuti. (Sambhuti means created things, for example, table, chair, idol, etc ~(Yajurved 40:9)

Those who worship visible things born of the prakrti, such as the earth, trees, bodies (human and the like) in place of God are enveloped in still greater darkness, in other words, they are extremely foolish, fall into an awful hell of pain and sorrow, and suffer terribly for a long time."~ (Yajur Veda 40:9.)

The Hindus believed in polytheism, believing all of their Gods to be separate individuals, which were introduced much later by the founders of Hinduism which contains diverse beliefs caste, and creed. 

When the religion of the Veda knows no idols, then why so many gods and goddesses with different forms and names are being propagated as Vedic gods. Why these conceptual gods are introduced when the Vedic concept of God is free from form and attributes.

Sage Gaudapada expands further on these states of consciousness. The Self is AUM. It represents the manifest and unmanifest aspects of Brahman. It is the single syllable that symbolizes and embodies Brahman, the Absolute Reality. It is the Pranava that pervades all existence and is our very life breath.

Vaisvanara in waking the state is A the first part of AUM, One, who realizes this, attains his desires.

Teijasa in the dream state is U the second part of AUM. One, who realizes this, attains knowledge.

Prajna in deep sleep is M the third part of AUM, concluding the sounds of the earlier two parts. One, who realizes this, attains a compressive understanding of all.

The Syllable AUM in its entirety stands for the fourth state, Turiya the one beyond the phenomenal existence, supremely blissful and non-dual.

AUM in its integral whole stands for the fourth state which is transcendental, devoid of phenomenal existence, and is the source of all existence. AUM represents Ultimate Reality. AUM is thus verily the Self itself. One who realizes this merges into that Self. Meditate on AUM as the Self.

In Vedas, God has been described as:~

v  Sakshi (Witness)

v  Chetan (conscious)

v  Nirguna (Without form and properties).

v  Nitya (eternal)

v  Shuddha (pure)

v  Buddha (omniscient)

v   Mukta (unattached).

The nature of the Atman (Soul) is:~

   

v  Witness

v  conscious

v  Without form and properties

v  eternal

v  pure

v omniscient

v  unattached

Thus, it refers to the formless and attributeless God, which is the Atman (Soul), the Self.  It indicates clearly all the Gods with form and attributes are merely imaginations based on the false self.  Thus Atman or Soul, the Self is God in truth.

The mind is present in the form of the universe.  The universe appears as waking or dreaming. From the ultimate standpoint, the universe is merely an illusion. Whatever the universe contains is merely an illusion.  

The whole illusion is created, sustained, and finally dissolves as consciousness; therefore there is no second thing that exists other than consciousness. Thus, consciousness pervades everything and everywhere in all three states. Hence, it is nondual.  Thus,  limiting the Self to the waking entity or ego is the cause of ignorance.  And ignorance is the cause of duality. Duality is the cause of experiencing the illusion as a  reality.

Orthodoxy accepts the concept of god in many forms. Sages of truth declare the Atman is Brahman.  That is the  Soul, which is present in the form of consciousness is the ultimate truth or Brahman.  That is the ultimate truth is God.  And the ultimate truth itself is worthy of Godhood. :~Santthosh Kumaar