The present specification provides a method for transmitting and receiving an uplink channel in a wireless communication system, and a device therefor. Particularly, a method for transmitting an uplink channel by a terminal in a wireless communication system can comprise the steps of: receiving, from a base station, information indicating a first timing offset for channel state information (CSI) reporting and/or a second timing offset for transmitting uplink data; and transmitting an uplink data channel to the base station in a resource region configured in accordance with a specific timing offset value. The specific timing offset value can be set by applying the first timing offset and/or the second timing offset in accordance with the type of information allocated to the uplink data channel.