Simple Present Tense

1 - Simple present tense is used for:

1. general situations.
2. frequency of events.
3. statements that always true.
   

2 - How to make simple present tense?

subject + auxiliary verb + main verb

But there are three important exceptions:

i) We don't normally used auxiliary verbs for positive sentences.
ii) For third person, we used add 's' to main verb or 'es' to the auxiliary verbs.
iii) For verb to be, no auxiliary verbs.

3 - Example of sentences:

I live in Calcutta.
The Sun rises in the East.
Do you like coffee?
I do not like coffee.
She does not like coffee.
I am Sarah.
Am I early?
Are you done?