It is kind of sad that only folks in US and certain countries in EU are able to get the free $25 as play store credit. The reason given by the search engine giant revolves around the missing Google Books and Movies feature and fortunately, we have a workaround that just works. This method works even after you have set up your account. Just make a new gmail address which is where the amount will be credited. When you are buying something from the store, make sure to use play store credit instead of credit card.
You can remove the VPN after you are credited with 25 dollars, but you will loose access to Books, Magazines and Movies. Anyway, here are the steps on how to do it.
1.Go to settings. Under Wireless and Networks click more.
2.Click on VPN, Add VPN. Now if already not set, then Nexus 7 will ask you to define security (Pattern,Password,PIN), define whatever you want.
3.Click again Add VPN, and enter this definitions:
Server address: superfreevpn.com
and click save.
4.Now click on SuperFreeVPN,for username enter:free, and for password, go to website superfreevpn.com and look for VPN Password which changes everyday.
5.Click Connect. If connected successfully you will see key icon in notifications.
6.Go to Settings, under Accounts click Add Account and choose Google. Enter a new gmail username and password, if everything is OK you will get to screen that will ask you to enter credit card to Google wallet to receive 25$ credit.
7.While you using VPN you can download Google Books, Google Magazines, Google Movies.