Hello,
I have the same question when I applied in second round, and I've asked Adcom about this.
Here's the reply:
GPA – for consistency we assess GPA for all candidates’ undergrad degree. But anyone has a master degree do need to submit the transcripts for the master degree as well and we will also consider that. So both need to be submitted.
I upload both transcripts in one PDF file, and got admission finally.
Hope this will be helpful to you