In this work, we explore the characteristics of non-Hermitian systems, primarily their exceptional points where eigenvalues and eigenstates coalesce. We present a non-Hermitian metasurface that facilitates a complete asymmetric polarization conversion at the zero eigenvalue exceptional point using a gain substrate. We provide analytical and numerical evidence demonstrating this concept, exhibiting polarization conversion from right to left circularly polarized states while inhibiting conversion in the reverse direction and co-polarized transmission. This study also reveals that such conversion results in maximum circular dichroism in transmission, obviating the need for external chirality or complex three-dimensional helical structures. This non-Hermitian approach offers a promising avenue for developing advanced polarization-sensitive optical devices.