Can I create gift subscriptions?
Yes, of course.To create a gift subscription option, just configure a subscription rule with a pre-paid selling plan (e.g. pay once for 12 deliveries. Set delivery interval to 1 month and billing interval to 12 months) with a maximum number of allowed payments set to "Initial order only." This will allow your customers to pre-pay for a subscription for someone else and give them this as a gift. The customer will pay only once (with the initial order) and after all scheduled fulfillments have passed, the app will set the subscription status to "Expired."
You will be able to see the scheduled fulfillments in Shopify Admin -> Orders -> filter by Fulfillment status by the value "Scheduled." And you can see which orders you currently have to fulfill in Shopify Admin -> Orders -> filter by Fulfillment status by the value "Unfulfilled."