Just back from Saraburi Immigration and confirmation of Tod's message, off yesterday, tge first 90 day report following a foreign trip must now be done in person at an Immigration office. This was the first thing that the IO said to me and her last message was, next time online.
no choice, I think, if late. Just turn up with documents and 2kbt for fine. The fine is in theory levied against your friend who's to busy to file for you. As the TM30 responsibility is the premise's owner / landlord, not you.
File online with the 'section 38' app. assuming that you're already registered at your friend's address. Very easy after you've set yourself up with a login and password.