24Hsoftware.com

A free online tool that allows you to shift the time subtitles appear and synchronize them with the movie.
No need to install any software, this service is offered online and it is free.

You need to start he movie and write down the second of the first sentence spoken. Then, open the srt file and write down the seconds where of the same sentence. Subtrack these two time and the difference is the needed time shift.

To make the subtitle comes later than it appears, use positive values in the Time Offset field, to make it comes before it appears use negative values.