This paper explores performance enhancement of the common ground dynamic dc-link (CGDL) inverter for single phase photovoltaic (PV) applications by a combination of gallium nitride (GaN) devices, split phase topology, coupled inductors, and zero voltage transition (ZVT) scheme. The CGDL inverter has the inherent advantage of minimised dc-link capacitance and negligible leakage current due to the common ground configuration, but its reported efficiency was usually lower because of the higher dc-link voltage used for the reduction of decoupling capacitance to a great extent. To solve the efficiency problem, in this study, a soft switching circuit is proposed for the first stage, while a coupled inductor integrated magnetics is incorporated in the second stage to reduce inductor loss, volume, and cost. Both of these topological improvements combined with the use of GaN devices facilitate in achieving high efficiency without compromising converter power density. Extensive experimental results are provided from a GaN based 1 kVA hardware prototype to demonstrate the superior performance of the CGDL inverter attaining a peak efficiency of 98.7% and a California Energy Commission efficiency of 98.5% at 75/50 kHz switching frequency.