When excess carbohydrates are taken, they are eventually absorbed as single sugars – glucose or fructose. You would burn some amount for immediate energy needs, while the rest is converted into glycogen and gets stored in the liver and muscles as a form of energy – sufficient for use as energy for about 24 hours.
If you have enough glycogen stored in your liver and muscles and you’re not using your entire energy intake, what would you expect to happen to sugars and starches you are taking? They are converted straight into fat, be it under the skin or around vital organs like the heart.
Starches take more time to break down into sugar glucose but you still need to eventually burn whatever energy from the food you eat to avoid loading more fat and remember starches are concentrated sugar. Fat is long term energy store. It is very much harder to break down but releases more than twice the calories (1gm Fat = 9 Calories, while 1gm Carb = 4 Cal).
Foods low in carbohydrates include animal products like meats, poultry, eggs, fish, most shellfish all contain practically no carbohydrates and salad vegetables e.g. lettuce, arugula, mushrooms, cucumber, celery, alfalfa sprouts, bok choy, radishes and peppers.