back gate effect in low volatge circuits
the body of the pmos is connected to the gnd and nmos to the vdd

Actually it is the other way round!

NMOS-body: connect to Ground
PMOS-body: connect to Vdd

In a standard CMOS process, an simplified sideview of the NMOS and PMOS looks like this:

Source
The NMOS transistor &quot;sits&quot; in the P-substrate and has a p+ Bulk connection. Note how the Drain and Source area of the NMOS are N+. So there are P-N junctions between the P-substrate and these N+ Drain/Source areas. We do not want these diodes to become forward biased. So therefore the P-substrate has to be kept at a low voltage so we usually connect it to ground as that is usually the lowest voltage (actually 0 V). This is done through the NMOS's Bulk (P+) connection.
The same is true in a &quot;reversed&quot; way for the PMOS, the PMOS &quot;sits&quot; in an N-well. That N-well has to be at a high potential to keep all the diodes (N-well to Drain/Source but also N-well to P-substrate) in reverse mode. So we need to connect the N-well to the highest voltage which is usually the positive supply Vdd.
In such a standard CMOS process the P-substrate of the NMOS is shared across the whole chip so all NMOS transistors share the same P-substrate / body. That means that the body of the NMOS must be connected to ground.
The PMOS has it's own N-well and that N-well can also be made larger and shared between several PMOS. In some cases it can be beneficial to connect the N-well not to Vdd but to a lower voltage. This reduces the body effect which increases the threshold voltage. As long as the N-well to Drain/Source diodes remain working in reverse mode, not connecting the N-well to Vdd is OK.
Some processes are more complicated and have an option (called Triple-well) to create a P-well inside the N-well, that then allows us to make NMOS transistors in a sort of &quot;isolated&quot; N-well and then we can also do what we can do with the PMOS body and that is connecting it not to the lowest voltage but a somewhat higher voltage. Again that would reduce the Body effect which is helpful in some situations.