A few times per year CSGO is -50% or even -75% on steam and that is a good time to buy it for your smurf, but if you are not willing to wait this is not an option. 

On this page the cheapest options for buying a new CSGO account will be listed. 

Kinguin sells the cheapers CSGO cd keys by far, you can get it for as low as $8 without any special promotion. 

Click the picture to buy CSGO for cheap. 

1. Kinguin

Need a smurf or just a new CSGO account?

2. Steam sales