After exceeding the number of apple id in a particular device can we create another I’d or not

'If you see a Could Not Create Apple ID or Could Not Set Up iCloud message', click on this link --> https://support.apple.com/HT210743 - Generally "means that you have exceeded the number of new Apple IDs you can set up with iCloud on a single device in one year." See the recommendation in the link on alternative methods for setting up iCloud accounts, e.g. on a computer.