It is very simple,
Step 1 :- Open a notepad (Example test.txt)
Step 2 : Enter subtitles in bellow format, each is a group of 3 lines followed by a blank line
Line 1 = Subtitle number
Line 2 = "Starting time" then "-->" then "Ending time"
Line 3 = your subtitle or the test you want to enter
example
1
00:01:32,122 --> 00:01:34,283
Hi All
2
00:01:34,458 --> 00:01:37,450
This is my first subtitling
By Shree Ammu
NOTE-1 : The time is in format HH:MM:SS,milliseconds i.e. Hours:Minutes:Seconda,Milliseconds
Every Minute have 1000 milliseconds
This gives you a great felxibility to match you subtile to the Voice / Sound being played
Note-2 : Additionally you can use HTML tags to give colours and founts as per your wish.
Step 3 : Save the File
Step 4: rename the file with extension ".srt" (Example text.srt)
That's it you are ready with the subtitle file, you can import this file into VLC from option
Subtitle--->Add Subtitle File
Enojy the Subtiteling
Thanks
Shree Ammu