The present specification relates to a method for transmitting and receiving an uplink in a wireless communication system. More specifically, the method may include: a step for transmitting, to a base station, terminal capability information related to the uplink transmission; a step for receiving, from the base station, configuration information based on the terminal capability information; a step for receiving, from the base station, downlink control information for scheduling the uplink transmission, wherein the configuration information includes information about one or more SRS resource sets and one more SRS resources related to the uplink transmission; and a step for transmitting the uplink on the basis of an SRS resource set and an SRS resource, among the one or more SRS resource sets and the one or more SRS resources, indicated by information included in the downlink control information.