The Real Madrid forward came off the bench as the Spanish giants defeated Liverpool 1-0 in the UEFA Champions League on Tuesday - his first outing since Wales' 2-1 victory over Cyprus in October.
Bale had been sidelined with a back problem, but forms part of a strong Welsh contingent heading to Brussels.
Manager Chris Coleman is boosted by the return of midfield duo Aaron Ramsey and Joe Allen, both of whom missed out through injury last time around.
However, Simon Church is out with a collarbone injury picked up in the Cyprus fixture last month, leaving Coleman desperately short of out-and-out strikers.
Andy King is suspended, while David Edwards is omitted due to a knee injury.
Wolves midfielder Lee Evans could be in line to make his international debut, while Owain Fon Williams, Danny Ward and Tom Lawrence are also hoping to win their first cap.
It has been confirmed that Kit Symons will continue in his role as assistant boss for the "foreseeable future", despite recently being appointed as Fulham's permanent manager.
Squad in full:
Goalkeepers: Owain Fon Williams (Tranmere Rovers), Wayne Hennessey (Crystal Palace), Danny Ward (Liverpool).
Defenders: James Chester (Hull City), James Collins (West Ham), Ben Davies (Tottenham), Paul Dummett (Newcastle United), Danny Gabbidon (Cardiff City), Chris Gunter (Reading), Adam Matthews (Celtic), Sam Ricketts (Wolves), Neil Taylor (Swansea City), Ashley Williams (Swansea City).
Midfielders: Joe Allen (Liverpool), David Cotterill (Birmingham City), Lee Evans (Wolves), Emyr Huws (Wigan Athletic), Joe Ledley (Crystal Palace), Aaron Ramsey (Arsenal), Jonathan Williams (Ipswich Town on loan from Crystal Palace).
Forwards: Gareth Bale (Real Madrid), Tom Lawrence (Leicester City), Hal Robson-Kanu (Reading), Jake Taylor (Reading), George Williams (Fulham).
