Inverters become a necessary device for a common man. Especially, in summer, the power shortage is more. We To overcome from the difficulties caused by power shortage by using inverters. This project is designed for 45W load. This project uses SG524 IC for SMPS control and LM339 to detect the over load, inverter on, charging on and battery low conditions. CFL loads are suggested for this project, as they consume low power and produce high intensity of lighting. These inverters play vital role especially in rural areas. A rechargeable 12V battery is used to store the energy during power availability. The back up time depends on the battery ampere – hour rating. This inverter can show the battery low condition and Over load conditions by 5mm LED indicator circuit. This project uses regulated 5V, 750mA power supply for microcontroller unit. 7805 three terminal voltage regulator is used for voltage regulation. Bridge type full wave rectifier is used to rectify the ac out put of secondary of 230/12V step down transformer.