A KrF (248 nm) excimer laser with a 38 ns pulse width was used to study pulsed laser annealing (PLA) on Mg-doped cubic GaN alms. The laser-induced changes were monitored by photoluminescence (PL) measurement. It indicated that deep levels in as-grown cubic GaN : Mg films were neutralized by H and PLA treatment could break Mg-H-N complex. The evolution of emissions around 426 and 468 nm with different PLA conditions reflected the different activation of the involved deep levels. Rapid thermal annealing (RTA) in N-2 atmosphere reverts the luminescence of laser annealed samples to that of the pre-annealing state. The reason is that most H atoms still remained in the epilayers after PLA due to the short duration of the pulses and reoccupied the original locations during RTA.