How to create provisioning file for distribution build of iphone/ipad application?

Log in into your Provisioning Portal. @http://developer.apple.com/ios/manage/overview/index.action

Press New Profile Button. Note that Under Provisioning(Left Side Menu), Distribution Tab is selected.

Select relevant app ID  you made for a specific app which you are going to sign with this provisioning file.

How to create App ID ? (It is also used for creating Bundle ID of the apps)