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This paper discusses the impact of leakage current and its dependency on common mode voltage in transformer less single-phase grid connected photovoltaic (PV) system. Further a new carrier-based PWM method is derived for H bridge single-phase grid-tied PV inverter to minimize leakage current. The proposed modulation strategy is compared with conventional techniques through simulation in MATLAB R2018a. The superiority of the proposed technique is validated in laboratory prototype of a 500 W single-phase grid-tied PV system. The hardware results validate the theoretical findings in appropriate. [ABSTRACT FROM AUTHOR]