What do you mean: "the damp has been sorted"? What damp, where?
What has been left to dry?
Your idea ref a piece of p/b wont work - you would end up too proud plus the damp in-situ p/b is recessed and not plumb.
There was a small amout of damp on the plasterboard due to water getting under the windows sill. The hold had beed repaired and then left to dry for a couple of weeks.
I removed about 15mm thickmess of old platerboard and rendering so a new piece of 15mm plasterboard will be fine
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