Embodiments herein provide a method for buffer status reporting. The method includes triggering a buffer status report (BSR) in a media access control (MAC) layer, based on a BSR triggering condition; transmitting, to a base station, a scheduling request (SR) for transmitting uplink data; receiving an uplink resource allocation grant (UL grant) from the base station, based on the SR; assembling a media access control protocol data unit (MAC PDU); transmitting the MAC PDU; and determining whether to cancel the triggered BSR, based on a BSR MAC control element (BSR MAC CE) included in the MAC PDU.