This paper presents a new ideology called as boost inverter which converts input DC supply into AC directly without using any filter circuit. The main part of today’s research work is to use solar energy efficiently. While using for AC autonomous loads, the output from the solar panel should not suffer any losses during the various power conversion stages. The conventional voltage source inverter, which is currently in usage, produces an AC output voltage lower than the DC input supply and thus it requires another power conversion stage. It can be used to drive the loads only after removing the ripples using a filter. The main objective of the project is to produce an AC output voltage higher than the DC input voltage in a single stage. Thus the number of power conversion stages is reduced by using boost inverter circuit. Since Pulse Width Modulation technique is used to drive the circuit, the requirement of a filter at the output is not needed.