The Liverpool attacker was unavailable for October's fixtures due to a knee injury, as the Dutch moved to within one win of qualification thanks to a 1-0 victory over Greece.
Koeman's men will therefore seal a place in the top two should they sink one or both of Ireland and Gibraltar this month, and Gakpo ought to come in on the left-hand side of the attack after Steven Bergwijn pulled out injured.
Bergwijn's Ajax teammate Brian Brobbey has also withdrawn, making space for the uncapped Thijs Dallinga, but Wout Weghorst and Xavi Simons ought to complete the Oranje attack as ever.
Koeman has also taken a punt on 17-year-old Ajax full-back Jorrel Hato, but he will have to hope for a debut off the bench as Denzel Dumfries and Quilindschy Hartman line up out wide.
With Frenkie de Jong still out injured, Mats Wieffer and Tijjani Reijnders are set to partner up in the engine room, while none of Micky van de Ven, Sven Botman, Matthijs de Ligt, Jurrien Timber or Nathan Ake - a recent withdrawal - are available for selection in the backline.
Instead, Daley Blind could win his 104th cap alongside Virgil van Dijk and Lutsharel Geertruida, and Koeman has confirmed that Brighton & Hove Albion's Bart Verbruggen is his number one goalkeeper.
Netherlands possible starting lineup: Verbruggen; Geertruida, Van Dijk, Blind; Dumfries, Reijnders, Wieffer, Hartman; Simons, Weghorst, Gakpo