Source : Darul Iftaa / 29 May 2014

In the name of Allah, Most Compassionate, Most Merciful,
The obligation of prayer (salat) has been removed from a woman who is in her menstrual periods. As such, a woman need not make Qadha of the prayers she missed whilst in menstruation.

A woman came to Sayyida A’isha (Allah be pleased with her) and asked: “Is it necessary upon a woman who is in her menstruation to make up (qadha) her prayers later? A’isha (Allah be pleased with her) replied: “Are you of the Haruri sect? We were not ordered to make up for the prayers missed due to menstruation during the days of the Messenger of Allah (Allah bless him & give him peace).” (Sahih Muslim)

The great scholar of Hadith, Imam Nawawi (Allah have mercy on him) states in his commentary of Sahih Muslim:

“The meaning of A’isha’s (Allah be pleased with her) statement: “Are you of the Haruri sect?” is that the Haruri sect used to believe that it is necessary to make up for the prayers that were missed during menstruation, and that this was contrary to the consensus of the Ummah.” (al-Minhaj Sharah Sahih Muslim, 394)
The famous Hanafi scholar, Imam al-Quduri (Allah have mercy on him) states in his al-Mukhtasar:

“Menstruation (hayd) waives prayer (salat) from a woman, and prohibits fasting for her. She makes up the fasting (later), but does not make up the salat.” (al-Lubab fi Sharh al-Kitab, 1/61).

The reason why a woman will have to make up the missed fasts and not prayers during menstruation is that there is hardship in making up prayers, for there are five prayers daily. The case with fasts, however, is different in that there is no apparent hardship in making Qadha of the fasts. (ibid)
Therefore, in conclusion, the obligation of Salat is lifted from a woman who is in her menstruation, and there is no need to make Qadha of these prayers. This, in the words of Imam Nawawi, is a unanimously accepted ruling among the Ahl al-Sunnah wa al-Jama’ah.

With regards to the Qadha Salat, one must make Qadha of only the Fardh and not the Sunnah. Also, it is necessary to make Qadha of the Witr with the Eisha Fard according to the Hanafi Madhhab.
And Allah knows best