I was curious why my tm47 online was rejected. I went to immigration in Bangkok and when giving tm47 to officer, she told me that my second 90 day report actually counts as 1st in the system. (First one was made by officer automatically when extend ED visa, and it looks like they don't count it as a first one).
Hope so this information will be helpful for next people.
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TLDR : Answer Summary
The user experienced a rejection of their TM47 online submission due to a misunderstanding regarding the counting of 90-day reports. The immigration officer clarified that the second 90-day report in the system was counted as the first because the initial report was generated automatically when the ED visa was extended. Comments from the community emphasized that a first in-person report at the immigration office is necessary to utilize online reporting effectively, and that the visa extension does not reset the 90-day reporting count.
Before you can use on-line reporting, you need to do one report at the immigration office IN PERSON. Nevermind if it's the first, second or third reporting.
As your reporting was done by an officer, that doesn't count as it wasn't done in person by yourself at immigration.