The Reading defender has been included in the international fold after becoming involved in a dispute with Giovanni Trapattoni over his commitment to the team
The 29-year-old full back had been left out of the previous squad by Trapattoni and later became embroiled in a public dispute with the Italian, after it was suggested that he had issued an ultimatum to the management.
In a controversial move Kelly released a statement in which he said that he was 'shocked and disgusted' by the former Juventus coach's accusation.
LA Galaxy striker Robbie Keane returns to the squad, as does Leicester City defender Sean St Ledger, but there is no place for Aston Villa defender Richard Dunne, who is struggling with a recurring groin complaint.
Derby County duo Conor Sammon and Jeff Hendrick retain their place in the squad, but there is no place for Rams captain Richard Keogh, while Bristol City left back Greg Cunningham also misses out.
Everton midfielder Darron Gibson is another notable absentee, and has not featured for Ireland since he withdrew from the squad ahead of the Kazakhstan game in September.
Commenting on his squad selection, Trapattoni said that he intended to build upon the victory against Poland in February. He said: "Last month's friendly game against Poland was a great opportunity to work with younger players, and I saw a lot of potential from them.
"We played very well during the game, and I intend on building from that performance this month. These two games against Sweden and Austria are very important, and we are focused on the task in hand."
He continued: "I am confident that these players can work together to produce the results we need. Sweden and Austria are two very strong teams, who have done very well in Group C to date.
"However, I believe that our players have the mentality and attitude necessary to qualify. I am looking forward to assembling the squad on March 17."
The squad will be reduced to 23 in the coming week as Ireland prepare to travel to Sweden on Friday, March 22, before hosting Austria in Dublin on Tuesday, March 26.
Provisional Republic of Ireland squad
Westwood, Forde, Randolph, O'Shea, St Ledger, Clark, Wilson, Coleman, Kelly, O'Dea, O'Brien, McShane, Pearce, Ward, Whelan, McCarthy, Green, Hendrick, McGeady, Pilkington, McClean, Brady, Keane, Long, Doyle, Sammon, Walters, Cox, Hoolahan