@Latif *****
you report the first time after each entry in person to the immigration office that covers the area where your TM30 is filed. Subsequent consecutive 90 day stays can be done online, but the first report after each entry is in person. Yes I said that twice. You can report in person from 14 days before till 7 days after the due date which starts 89 days from the date you entered. You can report online from 14 days before up until the due date. The ideal time to report online is from 14-7 days before, or the application will likely be rejected. You'll get 2 emails when reporting online, immediately 1 acknowledging the submitted report, and another sometime later stating if it was accepted or rejected. You must report in person anytime after the due date. The time after the due date is not a grace period that you can ignore if, for example you are flying out on day 92, it is a reporting period. You can also mail your report in, I don't know the timeline details but you can find out, which personally I would never do anyway.