Role of boron in low carbon aluminum-killed cold rolled batch annealed steels has been critically examined. It was found that it is not the absolute boron but B/N ratio that controls the forming properties. Pancake shaped grains (high grain shape anisotropy) are highly desirable for improving the desirable {111} texture, normal anisotropy, and draw ability of the steel sheets. Microstructural analysis showed that the extent of pancaking decreases with increase in B/N atomic ratio and reaches ultimately to formation of equiaxed grains. Low B/N ratio (upto 0.3) resulted in improved mean plastic anisotropy ratio (r (m)) value and high grain shape anisotropy, which has been characterized through grain aspect ratio. The desirable orientation in steel with low B/N ratio is attributed to sufficient availability of Al and N to precipitate during batch annealing. Optimum amount of boron, aluminum, and nitrogen in steel has resulted in coarse pancake structure, which is ideally suited for improved formability.