We study the effect of N+ and O+ implantation on the microhardness and the microstructure of epitaxially grown GaN. The microhardness is measured using a Knoop diamond indenter while information on the effect of implantation on the surface morphology, microstructure and electronic structure is provided by atomic force microscopy, cross-section transmission electron microscopy and near edge X-ray absorption fine structure (NEXAFS) spectroscopy. It is demonstrated that implantation increases the surface microhardness. A possible mechanism for the surface hardening effect is based on the formation of N interstitials that pin the dislocations and prohibit the plastic deformation. In addition to the hardening effect, the implantation induced N interstitials introduce a characteristic resonance in the NEXAFS spectra, at 1.4eV below the absorption edge.