Great! We're coding. At least we're on GitHub.
Let's see how we can use GitHub Pull Requests to prove that we've implemented all software requirements. We can also use those for verification by setting up required code review approvals and a CI pipeline which must pass before merging.
We encounter our first regulatory documentation problem: Our pull request doesn't implement any of the software requirements we documented before. How do we solve this? Do we need to create a new software requirement? Or can we have pull requests which don't map to any software requirement?
Importantly, the tests in our CI pipeline include unit and integration tests and the fact that we merge in git should cover the 62304 requirement of needing to verify our integration. This isn't the nineties any more in which you send around source code and .exe files via email.