Not able to receive calls on Apple Watch

Hello Shabareesh,

Welcome to the Apple Support Communities. I understand there are issues receiving calls on the Apple Watch. I'll do what I can to help.

Try the steps here:

• If you have a cellular Apple Watch, make sure the plan is set up on it: Set up cellular on your Apple Watch
• If you have a GPS Apple Watch, just make sure it's still connected and paired with the iPhone. If it isn't, try these: If your Apple Watch isn't connected or paired with your iPhone
• If the paired iPhone is also having issues receiving call, try these steps: If you can't make or receive calls on your iPhone
• Restart both the Apple Watch and the companion iPhone:
  • Restart your iPhone
  • How to restart your Apple Watch

Have a great day.

Did all that and still not able to be heard.