Let be a finite abelian group viewed a -module and let be a simple graph. In this paper, we consider a graph called as a graph. The vertices of are all elements of and two distinct vertices and are adjacent in if and only if , where $x, y\in G[x : G] = {r\in : rG \subseteq x}$ is an ideal of a ring . We discuss in detail the graph structure realised by the group . Moreover, we study the creation sequence, hyperenergeticity and hypoenergeticity of group-annihilator graphs. Finally, we conclude the paper with a discussion on Laplacian eigen values of the group-annhilator graph. We show that the Laplacian eigen values are representatives of orbits of the group action: .

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