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What to close the space in the window opening if the window is smaller than the opening?

For the extension, I have 1250x1750mm window openings in 24 brick casing. The openings are flush with the ceiling, so no additional lintel is needed. Now I want to install windows, but no louvers, but I want to hang the ceiling from the inside, maybe extensions from the top so the turn-and-tilt is not possible to the ceiling. The possibility of extending the frame at the top (100 mm).

However, how do I plaster this on the outside so that there is an even opening on the sides? Can I use drywall for the interior finish?

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