GPAT is primarily found in the endoplasmic reticulum and mitochondria. There are four isoforms of GPAT (GPAT1, GPAT2, GPAT3, and GPAT4), each with distinct cellular locations and functions. GPAT1 and GPAT2 are located in the outer mitochondrial membrane, while GPAT3 and GPAT4 are found in the endoplasmic reticulum.