Arjuna asks Sri Krishna, “Can you tell me the qualities of a person who has transcended the three gunas? H ow does that person act, behave and live? Which method can I use to transcend the three gunas?” In answer to this Sri Krishna says:
When light, activity or delusion are present he feels no aversion for them, nor does he long for them when they are absent. (14:22)
When you are able to maintain the state of drashta, of witnessing your nature, then you are neither attracted by sattwa, nor repulsed by tamas, nor affected by rajas. The main requisite for transcending the gunas is maintaining the drashta bhava. The ability to become the observer is something you must strive for, and it can be attained through meditation.
It is a meditative process in which you have surrendered your ego and desires, in which there are no fluctuations of mind and you are able to unite your individual mind with the higher mind. While witnessing the roles and recognizing the effect of every guna on yourself, you maintain your equanimity.