Filling itr of my firm under 44ad

Hello Experts,

 i am very much confused on some questions.

i want to register my Firm "Malhotra Jewellers.

these are my questions.

1. If i register my firm i want to open a current account on the name of my Firm and i just want to know that do i need vat number too. 

So my question is that 

is it mandatory that i should take a VAT Number if i register my firm

2. But sir quit frankly i dont have time to file sales tax every three month.

Because i have heard that if a person takes VAT number then he/she has to file Sales Tax every three Months

so i do not want to take Vat number but i want to file My ITR Every Year on the basis of my firm Bussiness in the ITR 4S in which i have heard that a person should not need to take a VAT Number but he  can declare his sales upto 1 Crore without maintaining books and accordingly he can show his profit 8% of total sales.

The Average Sales of my firm every year is around 50,00,000 to 60,00,000

so according to that rule i.e. 44AD ,  i have to  file return showing my sales upto 60,00,000 annually, and according to 44AD, my ITR Amount will be 4,80,000, i.e. (8%OF 60,00,000 (Annual Sales)),

So My Question is this that,

After Registering my Firm Can i file ITR After one year of 4,80,000 , without Taking Any VAT Number.

3. What is the Differnece between VAT Number and TIN Number.

I request you all please please help me on these things please please pelase