Follow the steps mentioned below:\r Open Google Pay on your mobile\r Tap on your photo, which is on the top right corner\r Tap Payment methods\r Now, tap on the bank account for which you want to create a new UPI ID\r Select the option ‘Manage UPI IDs’\r Noe, tap on the '+' icon which is next to the UPI ID that you want to create \r At the time of making a payment, select the UPI ID that you want to make payment with, under the option ‘Choose account to pay with’