If you are using Build.PL define the {requires}{perl} = VERSION field. If you are using MakeMaker (Makefile.PL) you should upgrade ExtUtils::MakeMaker to 6.48 and use MIN_PERL_VERSION parameter. Perl::MinimumVersion can help you determine which version of Perl your module needs.

Move your *.pm files in a directory named 'lib'. The directory structure should look like 'lib/Your/Module.pm' for a module named 'Your::Module'. If you need to provide additional files, e.g. for testing, that should not be considered for Kwalitee, then you should look at the 'provides' map in META.yml to limit the files scanned; or use the 'no_index' map to exclude parts of the distribution.

Error: tutorial/lib/Tutorial/Setup.pm, tutorial/lib/Tutorial/Utils.pm

Add 'use warnings' (or its equivalents) to all modules, or convince us that your favorite module is well-known enough and people can easily see the modules warn when something bad happens.

Error: Google::RestApi, Google::RestApi::Auth, Google::RestApi::Auth::OAuth2Client, Google::RestApi::Auth::ServiceAccount, Google::RestApi::DriveApi3, Google::RestApi::DriveApi3::File, Google::RestApi::SheetsApi4, Google::RestApi::SheetsApi4::Range, Google::RestApi::SheetsApi4::Range::All, Google::RestApi::SheetsApi4::Range::Cell, Google::RestApi::SheetsApi4::Range::Col, Google::RestApi::SheetsApi4::Range::Iterator, Google::RestApi::SheetsApi4::Range::Row, Google::RestApi::SheetsApi4::RangeGroup, Google::RestApi::SheetsApi4::RangeGroup::Iterator, Google::RestApi::SheetsApi4::RangeGroup::Tie, Google::RestApi::SheetsApi4::RangeGroup::Tie::Iterator, Google::RestApi::SheetsApi4::Request, Google::RestApi::SheetsApi4::Request::Spreadsheet, Google::RestApi::SheetsApi4::Request::Spreadsheet::Worksheet, Google::RestApi::SheetsApi4::Request::Spreadsheet::Worksheet::Range, Google::RestApi::SheetsApi4::Spreadsheet, Google::RestApi::SheetsApi4::Worksheet

Add all modules contained in this distribution to the META.yml field 'provides'. Module::Build or Dist::Zilla::Plugin::MetaProvides do this automatically for you.

Add SECURITY(.pod|md). See Software::Security::Policy.

Add SECURITY(.pod|md) and add a contact address. See Software::Security::Policy.

Add CONTRIBUTING(.pod|md). See https://docs.github.com/en/communities/setting-up-your-project-for-healthy-contributions/setting-guidelines-for-repository-contributors.