This may sound silly but it has happened to me a few times. Is your kill switch on the handlebars in the run position? If no spark, I would start there. Then test the switch for continuity...then cdi... then check for continuity between negative battery terminal and cylinder head to test grounds.
From the service manual:
IGNITION SYSTEM
No spark at plug
Faulty spark plug
Poorly connected, broken or shorted wire
-Between A.C. generator and CDI unit
-Between CDI unit and ignition coil
--Between CDI unit and ignition switch
-Between ignition coil and spark plug
Faulty ignition switch
Faulty ignition coil
Faulty CDI unit
Faulty A.C. generator