Click on Create Amazon Business link below
On the right top corner, you would see the “Create a free Account” link/button
After Clicking the button you would go to the page for entering your email ID
Add your Email Id and press Get started button, you will be passed to the next screen
Now fill in the details and go to the Next Step
You will be asked for the OTP. This OTP can see in your mail inbox. This is to verify that this email id belongs to you. Enter the OTP and press Create your Amazon account. This will create your Amazon account. And you would be passed to the next screen. You need to add the business details on this page.
Add Business Information on the next screen
Fill in all the information related to your business and click on the Create Business account Button. This will create your Business account with Amazon. You might be asked for verification of your phone.
You must fill in all the correct information to get the account created.
You can try the below link if you have any problem creating the business account with the link at the top.