I have already assign billing permission and full administrator permission to IAM role but still I IAM user getting permission issue. How I can solve this problem?
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First give billing permission to the IAM user then move to My Account --> IAM User and Role Access to Billing Information --> Edit --> enable Activate IAM access.
Now your IAM user able to see billing permission.

Birendra Rawat
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There are two pre-requisites for an IAM user/role to view the Billing console.
- The user/role should have necessary IAM permissions.
- 'IAM User and Role Access to Billing' must be activated. This has to be done by logging in as the root user and is disabled by default.
A video and article about the same is here.

Rohan
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