The present description provides a method for transmitting and receiving uplink (UL) data in a wireless communication system. A method, which is carried out by means of a terminal, comprises the steps of: receiving a first uplink grant from a base station; transmitting, on the basis of the first uplink grant, first uplink data to the base station; receiving an HARQ response to the first uplink data from the base station; transmitting second uplink data to the base station by means of retransmission resources allocated for the retransmission of the first uplink data; and transmitting, to the base station, control information which indicates whether the second uplink data is retransmission data of the first uplink data or new data generated by means of a particular event.