Follow these steps :
1. First of all go to www.k7.net/ and sign up there. This is a site where you can receive fax or voice calls without having a phone no. When you create an account on this site, it will provide you an unique phone no. of US.
2. Now go for creating account on gmail, enter all the information as you want, but in Location fill 'United States'.
3. Now click on 'I accept, create an account'.
4. Now it will take you to mobile verification page. Here select the option of Voice call and fill the no. that you got from http://www.k7.net/
5. Now you will get a mail having verification code as voice mail on that account from which you have registered on . Open it, download the attachment file and listen the code http://www.k7.net/
6. Now enter the code of your voice mail in verification code. and click OK.
7. your account is ready now :)