Offset vs Where performance for pagination with index
Yes, there is a performance difference, especially with big OFFSETs. With OFFSET you ORDER BY your indexed column, and then limit the result set by removing the first x rows indicated by OFFSET x. All the rows still have to be read from disk.

With WHERE you ORDER BY your indexed column, but then only read the range of rows specified by your indexed WHERE condition from disk.

For more details, see: We need tool support for keyset pagination (On the Use The Index, Luke blog)