The standard recommends defining requirements in accordance with ASIL level of a software application under development. These requirements need to be built and maintained in a traceable, versioned way.
You can manage work items needed to build requirements (as well as code) using GitLab issues.
I was wondering if requirements were actually written in the issue, and in that case it would not comply with the standard as Issue cannot be versioned, or if requirements were written in files versioned by Git ?
Or we can do both: Using Gitlab Issue to manage requirements day to day and then export requirement into textual files managed under configuration control by Git.