The rising demand for portable and high-speed devices in the semiconductor industry leads to scaling down of transistor size. Scaling of transistors from the micro- to nanometre range is achieved by Moore’s law, which consequences in many short-channel effects. To overcome these problems, various unique structures along with different materials have been proposed and executed. The primary area of concentration for scientific research and business has been the advancement of semiconductor technology using novel ideas and materials. In the microscale, MOSFETs are significant component of an integrated circuit, but as scaling moves to nanoscale, the leakage becomes higher, which degrades the performance. FINFET replaces MOSFET, which offers high performance and reliability by reducing the leakage. At 14 nm and beyond, FINFET also has certain processing limitations. Hence, another device known as the GAANSFET, that currently dominates the semiconductor industry, emerged to enhance the performance when scaling is beyond 5 nm. In the future, increasing the boundaries of transistor scaling may be possible using the two-dimensional (2D) material. 2D materials are a desirable starting point for reconfigurable technology because of their less thickness and high sensitivity to external electrical fields. They also have excellent electrical qualities. This paper provides the review about the structural/2D material enhancements and their challenges faced during the transition of MOS technology from conventional MOSFET to GAANSFET up to 3 nm, and also brief overview is presented on the scaling of current research proposal beyond 3 nm.