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Requirements gathering is when your customer or stakeholders have a business requirement to achieve a specific goal, you as the business analyst need to understand that requirement and map it out end to end with existing business requirements and how it will mesh in with the existing business. Requirements gathering is an end to end task, where you need to identify the requirements that are need to achieve the new goal, but also the changes that will need to be taken into consideration for existing business processes to accomadate the new goal part of this will also be a risk/impact assessment. The key is to listen to your stakeholders requirements, prioritize them by importance and then check with your development team/project manager about if the requirements are achievable in the time frame, if not you will need to re-prioritize.
