Check that the gearshift lever, on the left side of the motor is moving normally when you operate the shift handle. If it is, take the belt off, put it in gear and try to turn the driven clutch by hand. If it turns easily, it's either not going in gear or the input/driven clutch shaft is broken. I've never seen one of these shafts break but that doesn't mean it can't happen.
Neither drive shaft is moving when you rev it in gear, correct?
Does it sound like it's going in gear when you shift it into gear?