The unveiling of the list comes after mixed reactions trailed the delay, with some Ghanians suggesting it was part of their tactics to keep the technical team of the Super Eagles in the dark, and to hopefully spring a surprise on matchday.
Roma youngster Felix Afena-Gyan is also included in the squad after he failed to make the cut to the 2021 Africa Cup of Nations in Cameroon
Crystal Palace forward Jordan Ayew is included in the squad despite testing positive for Covid-19.
Ghana Coach Otto Addo has named a 27-man squad to face Nigeria in the World Cup play-offs.
Ghana will host 1st leg at Baba Ayara stadium on March 25 before return leg four days later in Abuja.