Provided are a method and device for transmitting and receiving a signal in a wireless communication system according to an embodiment of the present invention, the method comprising: receiving DCI for scheduling a PUSCH; and transmitting the PUSCH on the basis of the DCI. An FDRA field in the DCI includes LSBs of K bits including information about an RB set. The K bits are converted into L bits on the basis of the number N of RB sets set in the current active BWP being different from the number M of RB sets set in a specific BWP.