A communication method and system for converging a 5G communication system supports higher data rates beyond a 4G system with IoT technology. The present disclosure may be applied to intelligent services based on the 5G communication technology and the IoT-related technology, such as smart home, smart building, smart city, smart car, connected car, health care, digital education, smart retail, security and safety services. The present disclosure provides a method for transmission and reception between a base station and a terminal, which can transmit a HARQ-ACK feedback of downlink data or uplink data in various or multiple timings, in accordance with a TA value and a fallback mode.