There are no additional steps that need to be taken to allow for another user to access the report. There are controls in the Tab Group/Role setup where you can grant a user permission to create/edit reports, but there are no limits on a user viewing the report. For instance, if you didn't want a particular user in a specific Role to see a report, you would create a separate screen for that Role that doesn't have the report on it.
This is where it's always hard trying to foresically diagnose someone else's customization job. I'm a bit concerned by your use of the term "Regular(Restricted) user, so my suggestion to you is to go through your User's properties and your Tab Groups/Roles and verify all the settings there. I went in and tested a sample account and saw no difference between my Admin role and my limited user. Retrace your steps and see if you're trying to access the report any differently as the Regular user. One other thing you can try doing is copying the screen with the report. Sometimes just that does the trick. Additional information that you can provide to me would be great to help you out further.