Gervais said he didn't think he did anything wrong. He poked fun at celebrities, including Charlie Sheen, Cher and the actors of the nominated film "The Tourist."
The comedian said he will not apologize for his jokes.
"Those were like gibes at these people, and I'm sure they've got a sense of humor," Gervais said.
"I'm not going to apologize for being true to myself," he said. "My strategy is to make me laugh. If there's anyone in the world like me, that's a bonus."
When asked if any topic is ever off-limits for a joke at a celebrity's expense or if he takes into consideration what a celebrity is going through, Gervais said he is not judging them for what they have done.
"You're mocking them, aren't you?" Morgan pressed.
"No, I'm not," Gervais said. "I'm confronting the elephant in the room. ... Like I'm going to go out there and NOT talk about the issues in their industry. Don't forget, I've got to be an outsider there. I mustn't come out there as everyone's mate and schmooze - that's nauseating. I've got to come out there, and I've got to roast them."
Gervais, who was making his second appearance as Golden Globes host, said he took the job on the condition that he could say what he wanted.
Gervais said the organizers of the award show didn't clear his material beforehand.
The Associated Press contributed to this report.