Once you have created a Google Play Developer account (and pay the $25 fee to Google), go to https://play.google.com/apps/publish and log in to your Google Play account.
1. Click All Applications and then click Create application.
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2. Select your Default language, enter your app Title and click Create.
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3. The Store Listing tab.
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4. In Product Details enter the Short and Full description of your app.
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5. In Graphic Assets (Phone), click BROWSE FILES or drop a screenshot to add screenshots of your app.
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You must provide at least 2 screenshots of your app.
6. Click + Add high-res icon or drop the icon to add your app icon (512×512).
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7. Click + Add feature graphic or Drop a Feature Graphic. This image will be displayed at the top of your Store Listing page in the Play Store.
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8. You can also add a Promo Graphic and a Promo Video (YouTube video URL) to promote your app, but it is optional.
9. In Categorization, select your Application Type, Category, and Content Rating.
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10. In Contact Details, enter your Website, Email and Phone number (optional).
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11. In Private Policy you have to enter the privacy policy URL of your application.
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12. Click Save Draft.
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13. Click on the App releases tab, and click on Manage Production.
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14. Click on Create release.
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15. For the message Google Play App Signing, click on OPT-OUT.
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Then drag and drop your APK file or click BROWSE FILES, and browse to your APK file.
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16. Click the Content Rating tab. Review the information and click Continue.
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17. Enter your email address.
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18. Select a category and complete the questionnaire.
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19. Once you have completed the questionnaire, click Save questionnaire.
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Then click Calculate rating,
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and to finish click Apply rating.
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20. Click the Pricing & Distribution tab.
21. Choose the User programs (generally Google Play for Work), then choose your app’s type, Free or Paid.
If you want to publish a paid app, you must add a merchant account to your Google Play Account.
Note: Once an app is published as Free, it is not possible to change to Paid.
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22. In Countries, select Available to distribute your app in all regions, or select specific countries from the list.
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23. In Primarily Child-Directed, select if your app is directed towards children or not.
In Contains Ads, select if your app contains ads or not (if you use AdMob for your app select Yes).
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24. In User Programs, you can choose to opt-in to the Google Play for Education option (optional), and in Consent to the Marketing opt-out option (also optional).
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25. In Consent, read the Android Content guidelines and select the check-box to indicate that your app meets the guidelines.
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Then read the US export laws, and select the check-box.
26. Click Save Draft.
27. If everything is alright, the App releases, Store Listing, Content Rating and Pricing & distribution tabs will have a green check mark. If not, something is missing.
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28. Click on Ready to publish.
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29. Click on Manage Releases.
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30. Click on Edit release.
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Then click on Review.
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Click on Start rollout to production.
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And to finish click on Confirm.
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Voila! Your app is published.
(The status of your app is now Pending publication and it will be available on the Google Play Store within few hours.)