Hi Manu,
These negative ions come from substrate. If you think of a MOSFET with p-type substrate, its majority carriers are holes or positive ions. As soon as you increase the voltage at gate above zero, positive ions near the gate are repelled and a depletion region is formed. It's called depletion region because that region becomes depleted of majority positive ions. When gate voltage is increased above threshold voltage Vth, it attracts minority carries from the ptype substrate which are nothing but electrons.
Let me know if this is still not clear.