I want to create a new Apple ID but saying this iPhone has been use to create many Apple ID

See this link, but you'll likely need to skip to the bottom link which says you'll need to contact Apple Support --> If you see a Could Not Create Apple ID or Could Not Set Up iCloud message - Apple Support

I am curious why you've already used three Apple ID's on this device? In all my years with Apple products, starting with iPhone 3G, I've only had ONE Apple ID. Apps are forever tied to the Apple ID they were downloaded under, so the issues caused by changing Apple ID are pretty severe. Who wants to have to buy apps you've purchased already under a different ID, but that's exactly what you have to do.