
For Goku, this means he will be able to utilize Ultra Instinct, but Beerus has already taken away that possibility, stating that “Ultra Instinct is the best form that Goku can achieve at this time.” However, what Beerus implies suggests that the God of Destruction hopes to witness Goku surpass Ultra Instinct, and that possibility may not be far off.
What Comes Next for Goku After Ultra Instinct?

So, what happens next for Goku after Ultra Instinct? With Black Frieza returning as a formidable foe, Goku will need to train harder to obtain even greater strength, as Frieza has already defeated him and Vegeta while they were in their Ultra Instinct forms.
To successfully overcome this challenge, Goku will need to surpass his own limits, but as of now, there are no signs indicating that he has a form stronger than Ultra Instinct. Nevertheless, Goku has expressed that he can achieve a new form at will, so it is likely that this will be his next focus.

This new form appears as a stronger version of Goku’s Ultra Instinct, potentially enhancing his combat abilities. Goku utilized this form to defeat Moro at the end of the “Galactic Patrol Prisoner” arc and Gas at the conclusion of the “Granolah the Survivor” arc. Beerus has yet to see Goku harness this new power, indicating that it might be a key factor in the God of Destruction’s desire to see Goku grow stronger. However, outside of Ultra Instinct, Beerus may have some techniques from the gods that could influence Goku’s development.
Since Ultra Instinct is a technique derived from the Gods, the question remains what the next evolution for Goku will be. It may relate to the training process he has undergone with Beerus, utilizing divine energy similar to techniques used by deities like Toppo, but this could also affect Vegeta’s Ultra Ego technique.
Regardless of how Goku develops, Beerus has made it clear that he will lose interest in Goku if he does not attain that level. However, he has yet to explain the reasons behind his aspirations for Goku’s potential evolution. One thing is certain: Dragon Ball Super consistently presents greater challenges for Goku to face as he strives to reach new heights.