Please follow the step-by-step guide to create an Apple-id :

Step 1: Launch the "Settings" app.

Step 2: Tap once on the option to "Sign in" to your iPad at the top of the screen.

Step 3: Select option "don't have an Apple ID or forgot it"?

Step 4: Select option "create Apple ID" when the window pops up.

Step 5: Enter a date of birth. Click Next.

Step 6: Enter your first and last name. Click Next.

Step 7: Select your current email address or get a new iCloud email address.

Entering birthday for new Apple ID on iPhone

Step 8: Enter the email address.

Step 9: Create a password. Verify the password.

Step 10: Select a security question.

Step 11: Type an answer.

Step 12: Repeat two more times.

Entering security questions for new Apple ID on iPhone

Step 13: Agree to the Terms and Conditions.

Step 14: Select the option to Merge or Don't Merge to sync iCloud data from Safari, reminders, contacts and calendars, as per your preferences.

Step 15: Tap OK to confirm "Find My iPad" is turned on.

Merging iCloud with new Apple ID on iPhone

Please click on the link for further details -