I am not able to resubcribe the plan

Welcome to the Community, @rajagarments82. I'm here to help you renew your subscription to QuickBooks Online (QBO). 

I'd like to know if you're still within the year after your subscription was discontinued? If yes, you can still log in to your QBO and add your card details to resubscribe.

However, if you've been unsubscribed for more than a year, you may need to re-subscribe to QBO as a new company. 

Check out this article for more details about your concern: How to resubscribe or reactivate QuickBooks Online. It'll guide you on how to update your card information.

I'll be here if you have additional questions about your subscription. Take care.