Follow the steps given below create a Google Play Store account:
● Open https://play.google.com/apps/publish
● Signup with your Google Account which you want to use for Google Play Store
● Go to Settings and click on Publishing Info
● Click on the link to open a new Google Play Developer account.
● Follow the steps on this page to register for a publishing account, starting by clicking on this link
● Accept the Developer Agreement
● Enter your credit card information to pay the one-time $25 signup fee.
● Complete Your Account Details