Took me a minute to figure out exactly what you were doing, but now I see. Hidden seems to be the way to go. There's not really much to do.
<?
//Uses offset from form if possible. If not possible, uses default of 0. Of course you can always change that
$OFFSET = $_POST['offset'] ? $_POST['offset'] : 0;
/*
...
Print form
...
*/
$result = mysql_query("select * from gstrialforma order by id LIMIT $OFFSET,1",$connection);
$record = mysql_fetch_array($result);
//The following is in case $OFFSET is a deleted row.
//You should set $OFFSET to the next available 'id' for FORM purposes
$OFFSET = $record['id'];
//Then display it in the form
<input type="hidden" name="offset" value="<?=$OFFSET?>" />
/*
...
Print rest of form
...
*/