How to create Google Play developer account ?

You must register to be able to distribute your products through Google Play. account.https://play.google.com/apps/publish/signup/

There is a one time $25 registration fee charged for a Google Play Developer Console account. Go here to register for a Google Play Developer Console account. Note that we will not accept a Google Play Developer Console registration if you've had a previous developer account terminated from Google Play. The following articles will help you troubleshoot registration questions
https://support.google.com/googleplay/android-developer/answer/113468?hl=en