Here’s the thing. There’s no hard and fast rule when it comes to writing or using a beat sheet for your screenplays.
Though they are highly, highly recommended, especially for Screenwriters just starting off on their professional careers, you won’t get into trouble per se if you decide not to use one. No one is going to come knocking on your door and demand to see it.
Honestly, the only trouble that might occur is ending up with a meandering script that doesn’t represent the story you intended to tell.
It’s rare that a Screenwriter will sit down with no preparatory materials at all and just start writing a screenplay. If they don’t have a beat sheet, it’s because they’re using an outline. If they don’t have an outline, it’s because they’re using a treatment. Or maybe it’s a bulletin board covered in notecards. In some cases, a Writer will have a combination of all of the above.
The point is that there really is no downside to creating a beat sheet if you intend to write a screenplay. In fact, it can only help you. A lot.
But if you ultimately decide not to use a beat sheet for your scripts, make sure you have another way of tracking your screenplay so that the finished project stays true to your intended vision.