these are ligand gated ion channels coupled with G protein they are responsible for inhibitory action thus necessary for brain and muscle relaxing
GABA receptors are probably the most common kind in the mammalian nervous system. It is estimated that close to 40% of the synapses in the human brain work with GABA and therefore have GABA receptors.
GABA receptors are channel receptors. This means that when GABA binds to them, they change shape slightly to allow ions to pass through their central channel. This channel mainly allows negatively charged chloride ions to enter the neuron, thus reducing its excitability.