Switch low-level to high-level signal
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simulate this circuit &ndash; Schematic created using CircuitLab

Figure 1. Logic low input inverting delay timer.

How it works:


When GPS_OUT goes high Q1 turns on and discharges C1. MCU_IN is held low.
When GPS_OUT goes low Q1 turns off and C1 starts to charge up via R2.
If GPS_OUT stays low for long enough - approximate time constant is given by \$ \tau = R_2 C_1 = 10k \times 100 u = 1 \ \text s \$ - then MCU_IN will read a logic high.