From How to Correct GND Filter Effects in Photoshop for Consistent Exposure and Color? in the /r/photography subreddit:
I have captured an image using a GND filter, which has resulted in noticeable differences in white balance, color temperature, and exposure between Area A (unaffected by the filter) and Area B (impacted by the filter). There are obvious disparities that need addressing. Could you guide me through the process [...] to harmonize Area B with Area A, ensuring that the cloud details remain intact and that the cyan tint and fog-like dark shadows are eliminated?
[I want] to achieve a seamless and natural transition between these two areas in the image.
The question was originally asked with regards to Photoshop, but any photo editing tool that can achieve the goal applies.
The referenced image in the subreddit is the example photo in Wikipedia's graduated neutral density filter article:
GND Demo, by Wikimedia Commons user BenFrantzDale~commonswiki. CC BY-SA 3.0