Dear Micheal,
Both are not same and thus the difference:
visit_start_time_gmt : Timestamp (in Unix time) of the first hit of the visit.
first_hit_time_gmt : Timestamp of the very first hit of the visitor in Unix time.
So, visit_start_time_gmt refers to the visit and first_hit_time_gmt refers to the visitor i.e. For New Visitor visit_start_time_gmt will be equal to first_hit_time_gmt but for returning visitors it is not.
Thank You
Arun