Goku Beyond SSB V.2

The Saiyan Beyond God state isn’t necessarily a transformation. It is simply the name applied to the state in which a Saiyan has mastered the Super Saiyan God transformation, to the point where they are able to utilize its divine power without transforming into it. They can then apply its power to either their normal state or their Super Saiyan state.

Son Gokū first uses this state in his battle with the Hakaishin Beerus. Though the Super Saiyan God form expired, Gokū had taken the form’s power within himself, enabling him to apply it to his normal and Super Saiyan forms, which allowed him to continue fighting evenly with the deity.[2] He later used this state against Freeza — who had been training to increase his power dramatically — and managed to defeat the tyrant in his final form while Gokū himself only remained in his base form.[3]