Is a 90-day report required for those on a visa exemption or standard extension in Thailand?

Hi,

I have been in Thailand for more than 90 days with visa exemption + standard extension + covid extension. So I went to MTT to do my 90 days report as I thought it was required. When it was my turn, the lady at the counter told me that 90 days report are not required if you are not on a long term visa so I just left without anything done. Is that legit ?

I can understand the logic behind it as when you are on covid extensions you will always have to declare your current adress with TM30 every two months but I'm still puzzled.