Gowling, 23, will stay at Edgar Street until early January, having struggled to make his mark with the Cumbrians following his summer arrival from Bournemouth.
Brunton Park caretaker boss Greg Abbott told the club's official website: "This will give the player the opportunity to get some regular first-team football under his belt.
"That wasn't quite happening for Josh here with us at the moment, so this move will provide that opening for him."
Former West Bromwich Albion trainee Gowling headed north last summer after spending three seasons with Bournemouth.