A method and apparatus are provided for transmitting and receiving an SRS. The method includes determining a number of single-carrier frequency division multiple access (SC-FDMA) symbols in an uplink pilot time slot (UpPTS); receiving index information for an SRS; determining an SRS offset, based on the index information; and transmitting the SRS, based on the SRS offset. If the index information includes an integer from 0 to 9, if the UpPTS includes two SC-FDMA symbols, a first symbol is indicated by SRS offset 0 and a second symbol is indicated by SRS offset 1, if the UpPTS includes one SC-FDMA symbol, the first symbol is indicated by the SRS offset 1. If the index information includes the integer from 0 to 9, the SRS is transmitted twice in a period of 5 ms and the SRS offset indicated by the index information is based on an offset index table.