Umtiti missed France's last get-togethers in October and November but is fit again after a knee injury and is one of 16 members of Didier Deschamps' triumphant World Cup squad to make the list of 23.
Injuries have disrupted Coman's career and the 22-year-old has not played for his country since November 2017.
France face minnows Moldova, ranked 170th in the world, away in Chisinau next Friday, March 22 in their opening game in Euro 2020 qualifying Group H. They then host Iceland on March 25 at the Stade de France in a repeat of their Euro 2016 quarter-final, which Les Bleus won 5-2.
Paul Pogba and Anthony Martial come back in after missing France's games against the Netherlands, in the UEFA Nations League, and Uruguay in a friendly in November due to injury.
Everton's Kurt Zouma is included along with Paris Saint-Germain's Layvin Kurzawa, who comes back in from the cold with fellow left-backs Lucas Hernandez, Benjamin Mendy and Ferland Mendy all absent.
Umtiti's Barcelona teammate Ousmane Dembele is missing after being ruled out for up to a month with a hamstring injury, while their club colleague, centre-back Clement Lenglet, missed out on a call-up.
France, who lost the Euro 2016 final as hosts to Portugal, will also face Albania, Andorra and Turkey in Group H, with the top two teams going through to the finals.
France squad to play Moldova and Iceland
Goalkeepers: Alphonse Areola (Paris Saint-Germain), Hugo Lloris (Tottenham Hotspur/ENG), Steve Mandanda (Marseille)
Defenders: Lucas Digne (Everton/ENG), Presnel Kimpembe, Layvin Kurzawa (both Paris Saint-Germain), Benjamin Pavard (VfB Stuttgart/GER), Djibril Sidibe (Monaco), Raphael Varane (Real Madrid/ESP), Samuel Umtiti (Barcelona/ESP), Kurt Zouma (Everton/ENG)
Midfielders: N'Golo Kante (Chelsea/ENG), Blaise Matuidi (Juventus/ITA), Tanguy Ndombele (Lyon), Paul Pogba (Manchester United/ENG), Moussa Sissoko (Tottenham Hotspur/ENG)
Forwards: Kingsley Coman (Bayern Munich/GER), Nabil Fekir (Lyon), Olivier Giroud (Chelsea/ENG), Antoine Griezmann (Atletico Madrid/ESP), Anthony Martial (Manchester United/ENG), Kylian Mbappe (Paris Saint-Germain), Florian Thauvin (Marseille)