A transmitting apparatus is provided. The transmitting apparatus includes at least one processor configured to implement: an L1 signaling generator configured to generate L1 signaling; a frame generator configured to generate a frame having a payload in which a plurality of Physical Layer Pipes (PLPs) are included; and a signal processor configured to transmit the frame by adding a preamble including the L1 signaling in the frame. The L1 signaling includes first information representing an alignment state of starting positions of PLPs included in different layers among the plurality of PLPs and second information representing at least one offset of the starting positions. Accordingly, the preamble includes the L1 signaling including information on an arrangement order of the plurality of PLPs included in the payload.