Maybe it's a completely new and unknown kami. A kami created specifically for this fanfiction. This kami could have unique powers and a different view of the ninja world compared to the existing characters in Naruto. It would add a fresh and exciting element to the story.
Maybe it's an existing character from Naruto who has been elevated to Kami status. For example, Tsunade could be turned into a Kami, and Naruto's relationship with her could be a very different dynamic from their previous ninja - leader relationship. Or it could be Kaguya, who was already a very powerful being, and in this fanfiction, she reforms and becomes a Kami and Naruto's wife.
In fanfiction, the 'kami' could be an original deity created by the author. This new 'kami' could have its own motives and reasons for giving a gift to Naruto. Maybe it's a kami that has been observing Naruto's journey and decides to interfere to help him achieve a greater purpose. It could be a kami associated with nature, like a kami of the wind or the fire, and the gift could be related to that element.
Maybe Jiraiya. Since Jiraiya was Naruto's mentor and taught him a lot of things. He might have some knowledge about summoning kami and pass it on to Naruto.
Perhaps it could be a female version of an existing kami from Naruto lore. For instance, a female counterpart of the Sage of Six Paths. She would have vast knowledge and power, and her training of Naruto would be a way to pass on that ancient wisdom and strength.
One implication is that he becomes much more powerful. The Rinnegan gives him access to powerful abilities like the Six Paths techniques, which would change the power dynamics in battles in the fanfiction. He could now face stronger enemies more easily.
Many 'kami naruto fanfiction' pieces tend to blend the spiritual elements of Kami with Naruto's more physical and combat - oriented world. They might explore how Kami's existence affects the balance of power in the ninja villages. Also, these fanfictions sometimes create new relationships between Kami and other characters in the Naruto universe, like Kami having a special bond with Kakashi or Sasuke in some stories.
Another possibility is that it's a result of some strange chakra experiment gone wrong (or right). Scientists in the Naruto universe are always dabbling in chakra research. Maybe an experiment meant to enhance her natural abilities instead gives her the Rinnegan, and she then has to learn to control it quickly to avoid being consumed by its power.
If Naruto got the Rinnegan, he might become more cautious. The power of the Rinnegan is so great that he would realize he needs to be more careful with it. He wouldn't be as brash as before.
In Naruto fanfiction, the Rinnegan in Naruto is often portrayed in really cool and powerful ways. Some fanfics might give Naruto the ability to use all the Rinnegan powers to their fullest extent right away, like being able to effortlessly summon the Gedo Statue or use the Deva Path powers without any drawbacks. It's a way for writers to explore new storylines and make Naruto even more of a badass than he already was in the original series.