  Non-BPS D-branes are difficult to describe covariantly in a manifestly
supersymmetric formalism. For definiteness we concentrate on type IIB string
theory in flat background in light-cone Green-Schwarz formalism. We study both
the boundary state and the boundary conformal field theory descriptions of
these D-branes with manifest SO(8) covariance and go through various
consistency checks. We analyze Sen's original construction of non-BPS D-branes
given in terms of an orbifold boundary conformal field theory. We also directly
study the relevant world-sheet theory by deriving the open string boundary
condition from the covariant boundary state. Both these methods give the same
open string spectrum which is consistent with the boundary state, as required
by the world-sheet duality. The boundary condition found in the second method
is given in terms of bi-local fields that are quadratic in Green-Schwarz
fermions. We design a special ``doubling trick'' suitable to handle such
boundary conditions and prescribe rules for computing all possible correlation
functions without boundary insertions. This prescription has been tested by
computing disk one-point functions of several classes of closed string states
and comparing the results with the boundary state computation.
