The present specification proposes a method for transmitting and receiving a PUSCH in a wireless communication system, and an apparatus therefor. The method, carried out by a base station, may comprise the steps of: transmitting, to a terminal, configuration information including information regarding an uplink resource and information regarding a transmission beam, wherein a transmission beam of the terminal is determined on the basis of the information regarding the transmission beam; in an RRC idle state or RRC inactive state, for reception of a PUSCH, switching one or more reception beams; receiving, on the basis of the switching, the PUSCH from the terminal on the uplink resource; and determining an optimal reception beam on the basis of the switching.