A cold-rolled and heat treated steel sheet, has a composition comprising 0.1%≤C≤0.4%, 3.5%≤Mn≤8.0%, 0.1%≤Si≤1.5%, Al≤3%, Mo≤0.5%, Cr≤1%, Nb≤0.1%, Ti≤0.1%, V≤0.2%, B≤0.004%, 0.002%≤N≤0.013%, S≤0.003%, P≤0.015%. The structure consists of, in surface fraction: between 8 and 50% of retained austenite, at most 80% of intercritical ferrite, the ferrite grains, if any, having an average size of at most 1.5 μm, and at most 1% of cementite, the cementite particles having an average size lower than 50 nm, martensite and/or bainite.