Vsegda pozhaluysta, Andrey! :smileyhappy:
I guess you are talking not about real AC signal out of a GPIO pin but rather a signal toggling between 'logic 0' and 'logic 1' at some frequency / duty cycle.
The major aspect causing IC pin limitation is the Joule heating (remember the Joule's law_ - you and I know it as the Joule-Lenz's law) applied to the bond wires, i.e. quite thin wires connecting the silicon die to the IC package pins/balls. If current in a wire (even when the die itself allows for that) is too high, it simply melts it, so it is required to keep the average (actually, root-mean square) current within the limits - and this answers your above question about the IO output current while toggling.
Another limitation is with the power/ground pins; notice, the current flowing out of the chip's IOs flows into the chip through them, and they should not melt either. This is why it is not allowed to draw max. current out of all the IOs simultaneously - it would easily exceed the power/ground pins' limit but luckily such a scenario practically never happens (most likely your use case in not even close to it...).
S uvazheniem, Naoum Gitnik.