show blank cell in return without FALSE

That's because you have omitted the third "value_if_false" argument from the IF() function. To get something other than FALSE, put the desired output into this argument. Recognize that Excel cannot return nothing, but most people use an invisible text string like a space character or empty string "". =IF(G3="x",E3,"")

You understand how the IF() function works, so it is just a matter of combining the logic.

One way is to combine the "and" logic into a single condition using the AND() function =IF(AND(G3="x",E3>0),E3,"")
or nest IF() functions to test each condition separately. =IF(G3="x",IF(E3>0,E3,""),"")

From there you can build nested IF() functions as simple or as complex as you like. It's mostly about keeping track of the logic at each step.