Once Go lang is installed, GOROOT is the root directory of the installation.
When I exploded Go Lang binary in Windows C:\ directory, my GOROOT should be C:\go. If Installed with Windows installer, it may be C:\Program Files\go (or C:\Program Files (x86)\go, for 64-bit packages)
GOROOT = C:\go
while my GOPATH is location of Go lang source code or workspace.
If my Go lang source code is located at C:\Users\\GO_Workspace, your GOPATH would be as below:
GOPATH = C:\Users\<xyz>\GO_Workspace