Disclosed are a method and device for performing uplink transmission and reception in a wireless communication system. A method performed by a terminal, according to one embodiment of the present disclosure, may comprise the steps of: performing a report on indication information on one or more downlink (DL) reference resources including a plurality of indexes for the terminal; in relation to a response to the report, receiving information associated with a specific index from among the plurality of indexes; and performing uplink transmission on the basis of the specific index. Here, the plurality of indexes may be related to the number of sounding reference signal (SRS) ports.