The 90-day report is an address check-in, not a visa renewal. It catches out experienced expats constantly, because nothing visible expires and a fine of 2,000 baht can arrive with months still left on your visa.
The reporting window opens fifteen days before the due date and closes seven days after it. The online system only accepts filings made at least fifteen days early, so early is always easier.
Leaving and re-entering Thailand resets the clock. If you travel frequently you may never need to report at all in a given year — but if you stay put, this is the one deadline that is easiest to forget and cheapest to solve.