This paper presents the design and implementation of GMSK transceiver with low complexity and high performance in term of bit error rate. The GSM systems in current user demand require to be great success for digital cellular standards which is wide used because of advance in integration solution for different terminal handsets. Through the user's populations continually growth and handset plummeting price, the design efforts focus on the design efforts has transferring to effective GSM data receiver implementations. The receiver section in the GSM system is the more important part that will introduce different type errors due to the channel effect. Hence, the decoding plays a vital role in the receiver part by decode the received signals in appropriate techniques. This paper introduces efficient receiver demodulation technique based on soft decision decoder. The obtained results were compared with traditional technique and hard decision decoder to show the effective of this method under noisy channel. In low and high code rate, the soft decision decoder can underestimate the bit error rate by up to 25%. The improved of bit error rate after decoding is shown to give reliable estimation across diverse channels condition and modulations setup.