Question: is goku stronger than beerus?
Answer: Goku is already stronger than Beerus. He did surpass him when he mastered UI. Also yeah, Goku has already Mastered the UI, just can't activate it by will. Beerus can't use Hakai on Goku since it doesn't work on stronger forces than itself as we have seen in the ToP with Vegeta Overpowering Toppo's Hakai.