Sat Guru Gorakshanath is the creator of our universe. Tantrics have been citing Gorakhnath or Gorakshanath is the awakened form of God Shiva. People well know him as the incarnation of God Shiva in Yoga form. He is the Nath Yogi connected to Shaivism. He is the creator of universe and the preserver of Vedas. Nepal is the origin of Vedic Sanatan Dharma (the religion of eternal law as explained by Vedas) and all the religions of the world including Hindu, Muslim, Taoism, Buddhism, Christianism, and Jainism etc. are the branches / twigs of Vedas.
Vedas say Guru Gorakhnath is the awakened form of God Shiva (the Adinath). The religious Hindu texts of India also describe that Guru Gorakhnath resides in the foothills of Nepal Himalaya. The name of Gorkha takes after the name of Gorakhnath. The sign of Living Gorakhnath can be observed at Mrigasthali, Daman and Pokhara.
Guru Gorakhanth is believed to be the founder of the Nath Sampradaya and it is stated that the nine 9 Naths and 84 Siddhas are all human forms created as yogic manifestations to spread the message of yoga and meditation to the world. It is they who reveal the truth of Samadhi and salvation to mankind. Romolo Butalia an Indian writer of Yoga history lists the works attributed to Gorakshanath as "Guru Gorakhnath is thought to have authored several books including the Goraksha Samhita, Goraksha Gita, Siddha Siddhanta Paddhati, Yoga Martanada, Yoga Siddhanta Paddhati, Yoga-Bija, Yoga Chintamani"
It is still believed his existence is now around us for the welfare of humanity and balancing the law of nature. Even, Jesus Christ had come to Nepal and received blessing from Guru Gorakshanath and made the spiritual journey worthy. Guru Gorakhnath is regarded as the ninth Natha preceded by his Guru Matsyendranath. He is believed to have traveled whole world in various forms and appearance. Osho regarded "Gorakhnath as one of the four great innovators of Hindu religion alongside Patanjali, Buddha, and Krishna. Without Gorakh there would be no Buddha, No Krishna, no Kabir, no Nanak, no Dadu, no Farid, and no Meera."
Non-the-less, many legend states that Guru Gorakhnath is the founder of Hatha Yoga (breathing techniques) and the eternal sage appeared in the form of light. He is not limited to the one period of time or to the particular locality. Gorakhnath is the represent of the spiritual laws which are based on the Eternal Laws of the Universe (Sanatana Dharma). We cannot write about him due to our inefficiency but we can sincerely say that he is shapeless, formless, omniscient and the radiant of light. He is residing in our every breath throwing tender beam of truth, bliss and beauty.