The available features for the Jira-Gitlab integration are outlined here: https://docs.gitlab.com/ee/user/project/integrations/jira.html
Currently, there is no functionality for creating Jira issues, but you can link them to Gitlab Issues, close a Jira issue from a commit or merge request, and view Gitlab pipeline statuses in a linked Jira instance.
If you're a paid Gitlab user, you can also view all Jira issues within Gitlab.
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