Method for transmitting and receiving channel state information in wireless communication system and device for the same

A method for transmitting channel state information performed by a User Equipment (UE) may include receiving, from a base station, a bitmap for configuring codebook subset restriction (CSR) and reporting, to the base station, Channel State Information (CSI), when a number of antenna ports is configured as 16 or more and a number of layers associated with a rank indicator (RI) in the CSI is 3 or 4, a unit of multiple bits in a bitmap for configuring the CSR is associated with each precoder, and a reporting of precoding matrix indicator (PMI) corresponding to the precoder associated with the multiple bits is restricted in the CSI, when the CSR is indicated in any one of the multiple bits, and each bit in the bitmap for configuring the CSR is associated with each precoder.