God, also referred to as The Creator or The Oversoul, is the supreme essence which underlies all that exists in the DC Multiverse. Lacking both concept and duality, it neither exists nor doesn't exist, and is best represented as the background force through which all contradictions and mysteries fuse into one cohesive "answer" to everything. As a result, even beings such as The Presence, The Source and Monitor-Mind The Overvoid are aspects of it.
Powers and Stats
Tier: High 1-A
Origin: DC Comics
Classification: Background of All Existence
Attack Potency: High Outerverse level (Is the background essence which unites the The Presence, Monitor-Mind The Overvoid, and The Source into one singular, underlying "God" devoid of any contradictions, and is thus equally as powerful and transcendental to the DC Multiverse as those entities are, being a boundless force that simultaneously encompasses and transcends all concepts and dualities)
Lifting Strength: Irrelevant
Striking Strength: High Outerversal
Durability: High Outerverse level
Standard Equipment: None
The reasoning behind this character's existence and tiering is the following: Grant Morrison has stated in interviews that, beyond the DC Multiverse and the Monitor-World, only God, the Monitor-Mind, and Jack Kirby's Source exist, and that those three entities' contradictions are resolved into a singular "unity". In addition to this, the fact that the Source and the Overvoid are implied to be the same concept in several different occasions, as well as the fact that the Presence was implied to reside on the same level of existence as the Source several times, overall, makes it clear that those entities share a common "essence", as outlined by Grant Morrison throughout the aforementioned interview.
Additionally, in The Spectre #10 storyline, J. M. DeMatteis seems to heavily point to or confirm such a composite view of God himself, referring to the The Source (herein blatantly treated as the white page the comics are drawn on and referred to as "the void beyond all voids", thus ultimately connecting to Monitor-Mind The Overvoid) and The Presence as a connected "spirit", which he refers to as "The Oversoul", or "The Creator".
Note, however, that the above arguments don't necessarily point to those entities as being "lower aspects" or mere avatars of "God", but rather that they are all connected and overall form one singular essence that is both equally as powerful as them and devoid of the contradictions caused by their existence.