Provided are a method and apparatus for transmitting and receiving a signal in a wireless communication system, according to at embodiment of the present disclosure, the method comprising the steps of: receiving information indicating a demodulation-reference signal (DM-RS) port related to transmission of a physical uplink shared channel (PUSCH); and transmitting the PUSCH and a DM-RS on the basis of the information. Provided are a method and apparatus for transmitting and receiving a signal in a wireless communication system, according to another embodiment of the present disclosure, the method comprising the steps of: receiving information indicating a demodulation-reference signal (DM-RS) port related to reception of a physical downlink shared channel (PDSCH): and receiving the PDSCH and a DM-RS on the basis of the information. On the basis of a determination about a frequency domain orthogonal cover code (OCC) being not applied to the DM-RS port indicated by the information, the DM-RS may be transmitted after a change operation for the DM-RS port.