A method and apparatus are provided for transmitting and receiving an uplink Sounding Reference Signal (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 a sounding reference signal (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, and 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 index information includes an integer from 0 to 9, and if the UpPTS includes one SC-FDMA symbol, a first symbol is indicated by the SRS offset 1.