As the main character, Goku eventually surpassing Beerus is all but guaranteed. After all, Goku's journey is one of encountering and overcoming obstacles. It was demonstrated with Demon King Piccolo, then Frieza, then Kid Buu. Beerus is yet another obstacle for Goku to overcome.
While Dragon Ball's Goku has unlocked god-like powers of his own, he still doesn't stand a chance against Lord Beerus (aka the God of Destruction) if the two were to ever fight again (considering he lost their first fight), however, there is another Z Fighter who actually could fend off Beerus with one ingenious attack ...
Goku may never pass Zeno and 4 other Dragon Ball characters
While Goku's meteoric growth during the Moro arc and since have been incredibly impressive, it's unlikely he can defeat Whis yet. While his fight with Moro showed he can beat another Ultra Instinct user, Whis' Angelic heritage and proficiency is unfathomable.
Back when BoG was released, it was stated that Beerus had to use 70% of his power to defeat Goku as a Super Saiyan God. Toriyama even stated that he considers Goku as a SSJG to be 60% as strong as Beerus, and in RF, Whis even suggested that Goku and Vegeta could defeat Beerus if they teamed up.
The Omni-King of the Dragon Ball franchise, Zeno, is undoubtedly stronger than Beerus. Zeno is, in fact, so much stronger than Beerus that the Destroyer is terrified of angering or upsetting him.
Goku was only able to master Ultra Instinct for a couple of minutes against Jiren and his body gave up. In the anime, Whis mentioned that Beerus hasn't yet mastered Ultra Instinct and that's true but in the manga, Beerus used Ultra Instinct for a very short time while fighting against a couple of Gods of Destruction.
This is a transformation used by the Gods of Destruction and only those who have been trained in the ways of Destroyers. It takes time, but Vegeta always surpasses those who were once stronger than him, and with Ultra Ego, he will eventually surpass Beerus.
His Hakai Ki is able to amplify his power yet again and become even stronger than before, however in the manga it is repeatedly stated that Vegito blue is stronger. Vegito blue has a power level of 10.8 Septillion, therefore Beerus most likely has a power level of 10.7 Septillion.
Super Saiyan 3 Goku at full power has a battle power of 24,000,000,000, 2 billion above Kid Buu's level.
Eventually, Goku, with the help of the other Saiyans, transforms into the Super Saiyan God and fights Beerus, just to be defeated by the God of Destruction.
Though many fans once believed Gohan was the right character to fill Goku's shoes, it turns out that the seeds for Goten to eventually surpass Goku were planted decades ago. One of the most telling clues of Goten's potential as a successor is his name.
Jiren manages to overcome the Spirit Bomb, but Goku emerges in a new transformation, Ultra Instinct. In this new state, Goku is able to fight Jiren more effectively and surprise him for a few moments before the forms gives out, allowing Jiren to defeat him again.
Well, according to the movie, Beerus used 70% of his power.
The power of Ultra Instinct is staggering, allowing him to easily outclass Jiren even once the alien increased his power to maximum. Ultra Instinct also allowed Gokū to both attack and defend against Jiren without thinking.
Ultra Instinct can only be activated at the brink of death. Ultra Instinct drains an insane amount of stamina and energy.
Goku taps into the Full Power of a Super Saiyan while fighting Cell. He is able to put up a good fight but he still isn't strong enough to defeat Perfect Cell who was holding a great deal of his power back at the time.
Jiren is a protagonist from Dragon Ball Super who is widely regarded as one of the most powerful fighters in the Dragon Ball universe. Many fans consider Jiren to be stronger than Goku based on the exceptional abilities and feats that he demonstrated in the Tournament of Power arc.
Perfected Ultra Instinct is known by other names such as Mastered and Completed Ultra Instinct, and is still the apex of Goku's power. Not only did Goku beat Jiren in this form, but he also defeated Moro as well.
Hakai (破壊 'Hakai', lit. "Destruction") is a powerful ability used by the Gods of Destruction. In the manga, Goku is also able to use it.
1) Beerus. Although Jiren is said to be able to defeat a God of Destruction, it's unlikely Beerus is at risk of suffering that defeat. Beerus has yet to use 100% of his powers in Dragon Ball Super thus far, whereas Jiren at 100% struggled against Mastered Ultra Instinct (MUI) Goku.
Beerus Has No Longer The Need For Using His Full God of Destruction Powers. As the strongest God of Destruction, Beerus is undoubtedly a God amongst Gods. Not even the rest of the Gods of destruction banding together could stop him. That is a testament to his full potential.
Monaka was initially described as being a hero of his home world planet, Wagashi. At some point in his past, he was said to have fought against the God of Destruction Beerus. He managed to cause Beerus trouble, which makes him later claim Monaka as the strongest fighter he's ever faced.
Although Broly is thought to be stronger than Beerus, it can't be denied that Beerus has extra powers up his sleeve, such as Hakai. Beerus' status as a God of Destruction ultimately gives him the edge over pretty much anyone — including Broly.
Frieza cannot expect to defeat a God of Destruction who can casually destroy halves of planets on the tap of his fingernail. Plot armor had always affected Beerus' strength, and it's probably not a great idea to buff Frieza so much that he can casually go toe-to-toe against the likes of Beerus.