A method and apparatus for shifting boundary of an uplink (UL) subframe and/or UL slot in a wireless communication system is provided. A user equipment (UE) receives information on a timing advance (TA) offset from the network, and shifts the boundary of the UL subframe and/or the UL slot based on a TA and the TA offset. The UE transmits a UL signal as a response to a downlink (DL) signal in the shifted UL subframe and/or UL slot.