The GaN epilayer grown by hydride vapour phase epitaxy was wet etched by phosphoric acid as the etchant. X-ray diffraction confirms that the GaN has a wurtzite structure. Scanning Electron Microscopy shows various sizes of hexagonal pits for different times of etchant reactions. Atomic Force Microscopy shows increase in surface roughness with different etchant rate. The Photoluminescence gives a 3.4 eV luminescence for the pristine GaN epilayer. In the etched films, the deep-level defect belonging to yellow and green luminescence was found. The deconvoluted Ga 3d peaks of etched samples show Ga-rich epilayers. Micro-Raman spectroscopy is a non-destructive method for measuring carrier concentration, phonon lifetime and strain using A¬1(LO) spectra of Raman vibration mode was utilized via the Lorentz fitting method. The carrier concentration increases while the phonon lifetime decreases with etching rate. Overall, in the 9-minute reaction, the epilayer was etched heavily with a perfect hexagonal etch pit structure.